The article reveals the role of the pricing model for the technological and digital transformation of the economic economy. The actual reasons for the convergence and interdependence of organizations on the scale of the national economy are revealed. The growth of interests of the primary subjects of the economy in matters of pricing in general, and in particular, in particular, is shown. The article highlights three areas in the field of mass pricing, which are the most modern research in this area. The author's view of price fluctuations from the standpoint of the equivalence relation is formulated and substantiated. In the study of interpretations of the concept of “pricing strategy”, analysis of the theory of prices in the specialties of changing technological patterns, identified stages and modern directions for changing the pricing system are based on the level of development of production, based on the relations of transitivity and convergence. The choice of a convergent pricing strategy and the importance of its target setting are formulated, taking into account the vector of development of the costs of food cycles of the product. Modern approaches to the formation of a pricing strategy are outlined. The concept of product pricing from the point of view of a convergent pricing strategy with optimal management decisions to maintain and expand market share and profit growth.

The relevance of using lean manufacturing applications in the development of software programs is that the company implements the maximum application for consumers using the minimum resources of the manufacturing company. With the Lean Manufacturing tool, the software production process can be implemented for use in system development. The goal of lean manufacturing is the process of manufacturing products in such a way that waste is minimized as much as possible. For this purpose, it is necessary to achieve a result, where the product will be in the first place as a means of achieving a solution to a business problem. Lean manufacturing tools can be used in software production processes built according to different project research methodologies. For example, agile research methodologies for projects based on the most demanded product on the market suggest that requirements can be obtained from stakeholders. This suggests that the freedom of freedom from stakeholders can lead to significant loss – overproduction. This type of waste can be reduced by using lean manufacturing tools and reducing labor costs for software development.

In modern conditions of turbulence in the development of socio-economic systems, the study of methods for formalizing and evaluating the region's intangible capital in the managerial aspect remains relevant. The increase in interpretations of capital in many forms opens up space for researching the concept of capital as a scientific category and opening up directions for leveling the contradictions associated with the formalization and evaluation of forms of capital. In this regard, the author has developed a definition of intangible capital based on managing the balance of its material and intangible essence, which makes it possible to form ways of managerial influence on socio-economic transformations, including in the market of high technology products. The paper clarifies that capital can take not only materialized, but also “incorporated” forms, structurally presented in this study.
The purpose of the article is to study the trends of formalization and evaluation of the category of intangible capital in the managerial aspect, taking into account the specifics of intangible assets formed in the process of involving intangible capital in the economic circulation. The study used a statistical method of formalization and evaluation of the factors that form intangible capital, as well as the synergy of historical, economic, predictive models for understanding the essence of the category of intangible capital. In accordance with the purpose of the study, the logic and structure of the publication is built. The classification of factors that form intangible capital developed by the author is innovative in relation to the existing division of resources into “tangible” and “intangible” assets. The article presents the author's methods of formalization and evaluation of the intangible capital of the region in the managerial aspect, which determines its scientific and practical significance.

The modern practice of innovative development of organizations demonstrates the manifestation of special processes that do not always fit into well-known theoretical concepts. In particular, this concerns the processes of diffusion of innovation. The point is that at present, in the course of the spread of innovative technologies, there is not so much an active replacement of equipment of the previous generation, as its absorption, within the framework of new technologies. In turn, this circumstance significantly affects the strategy and policy of personnel management, because in this case, specialists are required who simultaneously possess knowledge of management and maintenance of both traditional and innovative equipment. At the same time, companies are experiencing great financial difficulties due to a significant increase in the cost of both new models of equipment and obtaining new knowledge necessary for personnel to effectively maintain hybrid technical systems created in this way. The financial burden on the introduction of innovations and training of specialists can be so heavy, including and especially in the post-crisis period of economic development, that an organization may face the risk of bankruptcy. However, it is overcoming this situation that creates the necessary conditions for the development of the organization in the future.

In the current economic environment, many developing countries are vulnerable to their public spending after a decline in financial capacity due to a pandemic that has negatively affected their financial activities. This situation also affects their ability to support, from a financial point of view, investment activity, including infrastructure development policy. In such cases, most countries are looking for alternative financial and investment solutions in domestic or international capital markets. One of these types of financial and investment decisions operating in modern conditions is the agreement of public-private partnership. We are talking about the interaction of the public and private sector in the implementation of an infrastructure project. Consequently, countries can reach out to private partners to secure financing and infrastructure construction through publicprivate partnership (PPP) models. The purpose of the study is to highlight the specifics of the development of the public-private partnership model, which means a long-term investment of funds from public and private partners with a certain criterion, the separation of possible risks within the framework of the implementation of selected projects. The work revealed the main types of PPP using in developing countries (using the example in Russia), the amount of funds raised, the number of projects implemented, which contributes to the development of the economy as a whole and allows this study to become the most relevant direction of financing, both for Russia and for other developing countries.

At present, it is impossible to carry out effective management activities without using a certain method of financial planning that meets the tasks and goals of any business area in a market economy. To do this, it is necessary to competently approach the choice of a suitable analysis method, based on the characteristics of the scope of application. In this article, the authors analyzed 7 different methods of financial planning: economic analysis, coefficient method, economic and mathematical modeling, cash flow method, balance method, multivariance method and normativity method; and using analysis based on 8 main criteria listed in the general table: counting speed, the amount of information collected, the magnitude of the forecasting error, the complexity of the development of the algorithm, the planning horizon, the degree of certainty of the development of the external environment, the goals of the enterprise and the temporal orientation of ideas; offers the application of the above methods of financial planning for several different areas of application, identifies the disadvantages and advantages of using the planning methods described by the authors. Also, the authors distinguish between the concepts of “planning” and “forecasting”, reveal the topic and draw conclusions about the effectiveness of each method of financial planning individually and in the aggregate of their application in business.

In 2019–2022, the Russian Federation is actively continuing to reform accounting in accordance with International Financial Reporting Standards. The requirements for the formation of accounting information about inventories are set out in the significant federal standard, which is mandatory for use from 01/01/2021. This article provides an overview of the changes made, and also analyzes the consequences of these changes and the practice of their implementation in the accounting system and reporting of Russian commercial organizations. Thus, the object of the study is changes in the accounting of inventories in accordance with the new requirements of FSBU 5/2019. The authors came to the conclusion that FSBU 5/2019 made it possible to bring the norms of the Russian and international accounting systems closer together. However, in the context of the progressive implementation of Russian standards, many Russian organizations faced insoluble methodological problems, which, as a rule, were solved from the standpoint of the principle of rationality. So, even the initial application of the standard in most cases was implemented prospectively. In addition, the article states the need to develop and adopt an updated Conceptual Framework for Accounting and Reporting for Russian commercial organizations.

The article presents the results of a study of the essence of the global financial crises of 1998 and 2008–2009. The analysis made it possible to develop theoretical provisions, assess the degree of impact of global financial crises on the national Russian economy and prepare the basis for developing practical recommendations for improving approaches to assessing the impact of global financial crises on the national economy.
Both domestic and foreign scientists have been studying various aspects of global crises in the global financial market and their impact on the country's economy. Most often, Russian scientists consider the financial crisis as a component of the economic crisis, dividing it into several types (financial, currency, banking and stock exchange crises).
The most controversial issue is the origin of global financial crises. In the course of a large-scale study, it is necessary to formulate a clear position on the interpretation of the content of the category “financial crisis”, its differences from the category “global financial crisis”, in terms of practical research, it is necessary to determine the mechanisms of the impact of crises both on the current state of the economy and the possibility of predicting their impact on long term. Of particular importance for development are methodologies and practices for early warning of global financial shocks and mitigation of negative socio-economic impacts.
Due to the ongoing sanctions pressure on the Russian economy, it is necessary to constantly assess the impact of global financial crises on the national economy and timely adjust measures to support businesses and the country's population.

In today’s marketplace, most organizations are held in front of themselves in the form of achievements of organizational excellence, which also achieve the highest degree of success.
This article deals with the development of human growth as a method of achieving organizational excellence. To be suspicious of the interdependence of the development of organizational success and human potential, the features of human potential and organizational excellence were investigated. Classical models for achieving organizational excellence were also considered in detail, such as the “7s” model of T. Peters and R. Waterman and 10 strategies of R. Heller. Each provision and condition developed by the authors of these studies was compared with human capital in order to identify the dependence of these provisions on each element of human capital. As a result of the analysis, the following conclusion was made: each condition and event aimed at achieving organizational excellence directly or indirectly depends on human capital. This conclusion proves that in any processes associated with increasing efficiency and (or) achieving success, human capital plays a significant role.

The role of innovations in the marketing of catering services is important, since it is innovations that act not only as a driver for improving the market positions of subjects, but also as an effective marketing tool in promoting products to the market and conquering the highly competitive catering market in its various segments. The conducted marketing researches of the public catering sector of the Volgograd region made it possible to identify five typical changes in this market segment: the use of new equipment, new technological processes or new material support for production; introduction of products with new properties (molecular cuisine, ecological products, vegan products, etc.); use of new environmentally friendly raw materials; changes in the organization of production and its logistics; emergence of new segments of the catering market. It is concluded that marketing innovations are the main success factor in the competition in the catering market. In addition, it should be noted that in today's realities, with the abundance and diversity of innovative marketing ideas, it is impossible to stay in one place for a long time, innovations require constant development and additions, since the competitive market of services is growing every day, which does not allow an entrepreneur to relax.