With the introduction of the quality variable into the theory of consumer demand, the question of its measurement becomes acute. The concept of measurement has been known since the beginning of commodity exchange, based on an implicit scale of quantitative values. The article proposes a methodology for price measurement and quality assessment. Measuring quality is an essential component of economic activity, which is of particular relevance in the new theory of demand. The term “quality price measurement scale” is very relevant for understanding both the measurement term and establishing a specific quality price, quantity price and quantity quality. The concept of the term “equivalent quality price” is defined, which is a price expression of the cost of the producer and buyer of one unit of goods. A “quality price scale” is introduced, revealing the economic nature of the equivalent quality price and the rules of addition in the measurements of quantity and quality. Quality price and quality are proportionally dependent. With the definition of the relationships between price, quality and quantity, the concept of measure is expanded by introducing price into it. We represent the measure as intervals and boundaries of price and quality, which are defined as the suitability of the product for consumption.

In modern conditions of economic instability, permanent structural and financial crises, the issues of creating public goods are relevant from the point of view of shaping the well-being of citizens. The process of producing public goods is a rather multidimensional problem affecting the interests of various stakeholders. Undoubtedly, the key beneficiary of this process is the state, however, due to limited financial resources, it is unable to produce the volume of high-quality public goods needed by society. In this regard, it becomes especially important to involve private investors in the process of creating public goods. The institutional contour of the process of production and distribution of public goods is also of great importance. The article examines the internal mechanism of creating public goods through the prism of institutional norms and rules. The necessity of improving the institutional structure in order to increase the efficiency of the functioning of the public sector is proved.

The article gives an example of successful integration of KPI into the management structures of large companies, such as Deloitte, Samsung and McDonalds, which helps to improve the efficiency of business processes. The authors emphasize that in foreign practice the use of KPI is often accompanied by the use of additional management tools, such as balanced scorecards. This allows companies to formulate goals more clearly, define objectives and control results, which, in turn, strengthens their position in the competitive market. Special attention is paid to successful examples of KPI implementation in such companies as Google, Amazon and Netflix, each of which adapts the system to its unique conditions. As a result of KPI implementation, companies achieve significant growth in productivity and financial results. The article emphasizes that the use of KPIs is an important tool for achieving strategic goals and increasing the competitiveness of an organization in the context of constant change.

The article investigates the authorial vision of stimulating the innovative activity growth of domestic aircraft industry in the conditions of creation of ecosystem with sustainable integration relationships. The author’s position is supported by methodological approach to assessment of innovative activity level before and after creation of ecosystem with sustainable integration relationships. Such an ecosystem is based on the innovative production concept and the concept of stable cooperation of aircraft building enterprises at all levels of development (corporate, regional, sectoral). While sustainable partnerships are proposed to be developed and maintained in the form of a mutually beneficial partnership that allows for resource (including innovative) potential of aircraft building enterprises to be accumulated. As a result of the analysis two alternatives of formation of integral indicator of innovative activity of aircraft building enterprises are presented depending on the nature of integration relationships. The author makes a conclusion about low level of innovative activity of domestic aircraft industry. However, growth of innovative activity at the corporate, regional (in the conditions of cluster development) and sectoral levels is possible by creation of ecosystem with sustainable integration relationships.

The subject of the article is sukuk, that is securities issued according to the principles and rules of Islamic finance (principles and rules of Sharia), by Islamic financial institutions. The object of the article is approaches to disclosing information on transactions with sukuk in the reporting of Islamic financial organizations. The purpose of the study is to identify the main directions for improving the disclosure of information on transactions with sukuk in the reporting of Islamic financial institutions, which will increase investor confidence and promote the development of the sukuk market. Using general economic methods such as comparison, contrast, analysis and synthesis, as well as logical and systemic approaches, the authors studied the requirements of AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions – an international organization that publishes standards of governance, ethics, accounting, reporting and auditing according to the principles and rules of Sharia) standards for disclosing information on sukuk transactions in comparison with IFRS (International Financial Reporting Standards), as well as a practical example of reflecting information on sukuk in the financial statements of the Islamic Development Bank, presented in accordance with AAOIFI standards, for 2020–2022. Based on the results of the study, the authors concluded that the areas of improving the disclosure of information on sukuk transactions in the reporting of Islamic financial institutions will be the following: improving the transparency of the sukuk structure; increasing the detail of information on financial flows; expanded risk disclosure; integration with international financial reporting standards and the development of digital platforms for disclosure of information.

The article proposes a methodology for calculating zakat for those working in the field of real estate management, taking into account the specifics of the industry. In Russia there are not many scientific papers on the calculation of zakat, taking into account the specifics of particular sectors of the economy in which zakat payers work and earn. Basically, all of them are divided into two areas: academic research and works written by religious figures. Economists without a theological education are excellent at answering financial questions, but they are not competent in how to pay zakat if there was a cash gap. Theologians have no special education and do not have sufficient knowledge in financial and economic issues. The above is compounded by the fact that there is a certain specificity in the finances of the branches of the national economy, which is determined by technical and economic features: starting with the different nature of cash flows and ending with the different organization of the production process with the resulting consequences for calculating zakat. All this makes this issue very relevant. The results of this article can be used both for the needs of the payers themselves and to develop methodological recommendations for calculating zakat in other sectors of the economy.

The article considers the key aspects of information system and information interaction in the conditions of digitalization of procedures of collection, processing, transmission, exchange and storage of working documentation in the audit organization. The study of the audit management system was conducted in accordance with the requirements of the International Quality Management Standards. If the mechanism of information interaction is regulated by professional standards, then the formation of an information system for effective management of business processes is a new task in the area of responsibility of the audit organization's management. Currently, the architecture of a unified information space in an audit organization depends on the scale and duration of activities, and includes the use of information technology, manual and automated ways of collecting, processing, transmitting and storing information. In modern conditions, the provision of audit services is inextricably linked to the use of information technologies and digital security tools. In order to ensure reasonable confidence in the performance of audit assignments at a high-quality level, the management of the audit organization applies a risk-oriented approach to all interrelated components of the system, meets the needs in technological, human and intellectual resources, motivates auditors to improve the level of professional competence in the application of modern information technologies.