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List of publications on a keyword: «ERP»

  • ECONOMIC AND LEGAL ANALYSIS AS A TOOL FOR ASSESSING THE RELIABILITY OF BUSINESS ENTITIES

    Conference Paper
    Law, Economics and Management
    Author:
    Серова Вероника Владимировна
    Work direction:
    Финансы и кредит. Экономика предпринимательства
    Abstract:
    The article examines the methodology of comprehensive economic and legal analysis as a tool for assessing the reliability of counterparties and minimizing business risks. Using the example of specific companies (JSC "Forum Electro" and LLC "ElectroPartner"), the practical application of an integrated approach combining financial diagnostics, verification of legal integrity and analysis of arbitration practice is demonstrated. The author has developed and tested assessment algorithms that made it possible to identify key risk indicators and determine the level of reliability of business entities. Special attention is paid to the operationalization of the principle of due diligence through a system of formalized criteria. In conclusion, the effectiveness of the proposed methodology is substantiated and recommendations for its implementation in the corporate risk management system are formulated.
    Keywords:
    risk management, Due Diligence, economic and legal analysis, counterparty reliability, financial diagnostics, arbitration practice

  • Informatsionno-kommunikatsionnye tekhnologii v logistike

    Conference Paper
    Strategies of Sustainable Development: Social, Law and External-economic Aspects
    Authors:
    Dmitrii M. Mynta, Polina N. Mal'tseva
    Work direction:
    Менеджмент и маркетинг
    Abstract:
    В статье рассматривается роль информационно-коммуникационных технологий (ИКТ) в современной логистике, анализируются основные виды ИКТ, включая системы управления цепочками поставок, технологии автоматической идентификации, телематику, облачные сервисы и платформы на основе искусственного интеллекта. Определены ключевые эффекты внедрения ИКТ в логистическую деятельность: повышение прозрачности, скорости и точности управления материальными и информационными потоками.
    Keywords:
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  • Matematicheskoe modelirovanie i informatsionnye tekhnologii v zadache lineinoi modeli amortizatsii

    Conference Paper
    Strategies of Sustainable Development: Social, Law and External-economic Aspects
    Authors:
    Azir A. Zaramyshev, Kirkor S. Karakian, Olga B. Panteleeva
    Work direction:
    Экономика предпринимательства
    Abstract:
    В статье рассматривается линейная модель амортизации как один из наиболее распространённых методов расчёта износа основных средств предприятия. Исследуются математические основы линейного метода, его экономический смысл и практическое применение в деятельности организаций. Особое внимание уделяется формуле расчёта амортизационных отчислений, анализу остаточной стоимости объекта и интерпретации полученных результатов. Работа содержит теоретическую часть, практические вычисления и примеры применения линейной модели в экономике предприятия.
    Keywords:
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  • Vliianie tsifrovizatsii na effektivnost' deiatel'nosti predpriiatii rechnogo transporta

    Conference Paper
    Strategies of Sustainable Development: Social, Law and External-economic Aspects
    Authors:
    Valeriia A. Kolesnikova, Tatiana V. Samuseva
    Work direction:
    Вопросы социально-экономической эффективности предприятий
    Abstract:
    В статье рассматривается влияние цифровизации на эффективность деятельности предприятий речного транспорта. Актуальность обусловлена незаменимой ролью речного транспорта в транспортном сообщении труднодоступных регионов России. Проанализированы история внедрения цифровых технологий и современный опыт использования ERP-систем и аппаратуры спутниковой навигации. Установлено, что цифровизация способствует оптимизации деятельности, повышению безопасности перевозок и сокращению издержек, что положительно сказывается на функционировании всей судоходной отрасли.
    Keywords:
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  • The Role of Career Guidance in Workforce Development for the Economy of the Chuvash Republic

    Review Article
    Development of education Volume 9 No 2
    Author:
    Alla L. Salaeva
    Work direction:
    Pedagogy and Modern Education
    Abstract:
    The article examines the role and significance of the career guidance system for students as a process of personnel provision for the regional economy and a factor in shaping its human resources potential. The experience of the Chuvash Republic is analyzed, current methods of organizing career guidance work with students are presented, and key components of a regional program in this area are proposed. The author puts forward a model of cooperation among various stakeholders in the career guidance process at the regional level, and systematizes the most effective methods of working with students. The results of interim monitoring of the implementation of the Unified Career Guidance Model in the 2025–2026 academic year are presented. It is concluded that it is necessary to build a career guidance system for students that covers the entire educational trajectory – from preschool to the workplace – with an emphasis on lifelong learning and vocational training. An important condition for the success of such a system is the active involvement of regional employer enterprises in the career choice process. This study emphasizes that the effectiveness of the career guidance system directly correlates with the region's supply of qualified personnel, which, in turn, serves as the foundation for sustainable economic development aimed at building a competitive and highly skilled talent pool.
    Keywords:
    professional self-determination, career guidance, career guidance work, career guidance program, employer enterprises
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  • Integratsiia analitiki v upravlenie obrazovatel'noi organizatsiei: sistematicheskii obzor tsifrovykh praktik obucheniia angliiskomu iazyku v shkole

    Conference Paper
    Effective practices of educational and management activities in the education system
    Authors:
    Iuliia G. Zalutskaia, Egor V. Kukushkin, Roman A. Iapin, Giliana S. Uliumdzhieva
    Work direction:
    Методическое и управленческое развитие образовательной организации
    Abstract:
    В статье рассматривается внедрение цифровой аналитики как инструмента управления качеством преподавания английского языка в школах в условиях цифровой трансформации образования. На основе анализа 48 научных работ (2015–2025) с использованием руководства PRISMA-2020 и модели TOE (Technology-Organization-Environment) определены ключевые факторы успеха: технологический уровень школы, управленческие ресурсы и цифровые навыки учителей. Выявлен разрыв между доступностью цифровых ресурсов и их практическим внедрением. Представлена модель «Управленческая аналитика и языковая методология». Статья адресована руководителям школ, методистам и учителям английского языка.
    Keywords:
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  • The essence and features of the digital economy development: theoretical and methodological analysis and practical aspects of transformation management

    Book Chapter
    Development of the Russian socio-economic system: challenges and prospects
    Author:
    Vera N. Minakova
    Work direction:
    Глава 1
    Abstract:
    The chapter provides a comprehensive theoretical and methodological analysis of the essence, genesis and features of the development of the digital economy as a qualitatively new stage in the evolution of economic relations. The evolution of digital technologies in historical retrospect is studied – from the creation of the first programming languages to modern technologies of artificial intelligence, big data and the Internet of Things. The main approaches to the definition of the “digital economy” category are systematized. A comparative analysis of key terms is carried out: digitization, digitalization and digital transformation; the author's definitions distinguishing these concepts are proposed. A structural and logical scheme for managing the digital transformation of an enterprise has been developed, and the stages of its implementation have been substantiated. The risks and barriers of digital transformation have been identified, and approaches to their minimization have been proposed.
    Keywords:
    digitalization, digital transformation, digital maturity, digitization, digital economy, enterprise management, roadmap, intangible resources, intellectual capital, and government regulation
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  • Some features of strategic development algorithm for a small enterprise (on the example of Aton LLC)

    Book Chapter
    Development of the Russian socio-economic system: challenges and prospects
    Author:
    Vladimir N. Kruglov
    Work direction:
    Глава 13
    Abstract:
    The chapter notes that in modern conditions, small business, despite macroeconomic instability, remains a crucial element of the regional economy, creating jobs and entrepreneurial potential. Using the example of Kaluga-based Aton LLC – a leading construction fastener supplier with a 45% market share – the author demonstrates how a well-structured organizational and economic policy enables an enterprise not only to maintain stability during a crisis but also to build a long-term development strategy. The study examines marketing strategy (product range policy, brand management, pricing, sales), financial performance amid currency volatility and inflation, and the competitive environment. Key success factors (diversified product range, direct dealer supplies, quality service) and major risks (currency dependence, high buyer power of retail chains) are identified. The BCG matrix is used to determine promising and unprofitable brands. The research employed systemic, comprehensive, process-based, and situational types of analysis, as well as a multifactorial approach to assessing the enterprise's key positions. It is concluded that Aton LLC maintains its leading position with a stable financial standing.
    Keywords:
    assortment, personnel policy, product competitiveness, development strategy, small enterprise, specification, work quality, financial management, growth indicators, and forecasting
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  • Assessment of life satisfaction and level of empathy of students of medical universities

    Book Chapter
    Issues of education and psychology
    Authors:
    Vadim V. Riabchikov, Irina D. Iushkova
    Work direction:
    Глава 16
    Abstract:
    The chapter analyzes the results of the research of life satisfaction and level of empathy of students of medical universities. The methodological approaches of foreign and Russian researchers to the problems associated with low life satisfaction and insufficient formation of empathic abilities in future doctors are characterized. The conclusion is made about a decrease in the level of empathy among students of medical universities in the process of study and clinical practice. It is noted that the average values for all components of the empathy scale used are higher among female respondents, as well as the average values on the life satisfaction scale. It is emphasized that within the framework of theoretical and practical training of students of medical universities, it is advisable to pay more attention, including by increasing the volume of classroom work with students, to teaching psychological, pedagogical and communication disciplines aimed at developing empathic abilities.
    Keywords:
    empathy, life satisfaction, future doctors, medical activities, interpersonal interaction
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  • Organizational and pedagogical conditions for the formation of interpersonal relationships with peers in preschool children with mental retardation in a preschool educational institution

    Conference Paper
    Modern problems of preschool education and upbringing
    Authors:
    Anna A. Bol'shakova, Ol'ga O. Bakhtinova
    Work direction:
    Психолого-педагогическое сопровождение детей с особыми образовательными потребностями в условиях ДОО и проблемы инклюзивного образования
    Abstract:
    The article discusses the problem of forming interpersonal relationships with peers in preschool children with mental retardation in a preschool educational organization. Based on the analysis of modern scientific research and classical psychological and pedagogical concepts, the article analyzes the features of interpersonal relationships in preschool children with mental retardation and identifies the organizational and pedagogical conditions that ensure the effectiveness of their formation. The article also highlights the main problems of modern educational practice and the prospects for its development.
    Keywords:
    interpersonal relationships, organizational and pedagogical conditions, socialization, mental development delay, and communication skills
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  • Theoretical aspects of the relationship between self-awareness and interpersonal communication in adolescence

    Conference Paper
    Pedagogy, Psychology, Society: from theory to practice
    Authors:
    Olga I. Zenina, Natalia V. Shurova
    Work direction:
    Общая психология, психология личности, история психологии
    Abstract:
    The article presents a theoretical analysis of the relationship between self-consciousness and interpersonal communication in adolescence. The main approaches to self-consciousness and its structure are considered. The features of adolescent communication are analyzed: the importance of the reference group, intimate-personal character. A two-way relationship is substantiated: the development of self-consciousness occurs through the mechanisms of social perception and feedback in communication, while the formed self-concept determines the style of communication. It is shown that adolescence is a sensitive period for the development of reflection. The conclusion about the need for an integrative approach is made
    Keywords:
    reflection, self-esteem, self-consciousness, adolescence, self-concept, interpersonal communication
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  • Digital Transformation in Small and Medium-Sized Enterprises

    Conference Paper
    The Russian economy in the context of modern challenges
    Authors:
    Elizaveta E. Solozhenkina, Valery V. Polovinkin
    Work direction:
    Цифровая экономика и новые горизонты роста российского бизнеса
    Abstract:
    This paper examines the role of digital transformation in the development of small and medium-sized enterprises (SMEs). Based on the analysis of empirical studies and international statistical data, the study identifies key areas of digital adoption and their implications for business performance. It is shown that digital technologies enhance firms’ adaptability, support process optimization, and expand access to markets. At the same time, the effectiveness of digital transformation depends on the level of digital maturity, availability of skills and resources, and the quality of institutional support. The findings highlight the importance of integrated implementation approaches.
    Keywords:
    competitiveness, productivity, digital transformation, small and medium-sized enterprises, costs, digitalisation, business model
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  • The problem of the unity of terminology in the interprofessional communication of doctors and speech therapists

    Conference Paper
    Psychological and Pedagogical Support of General, Special and Inclusive Education of Children and Adults
    Author:
    Kseniia S. Pichkaliova
    Work direction:
    Психолого-педагогическое сопровождение специального и инклюзивного образования детей и взрослых: актуальное проблемы и пути их решения
    Abstract:
    The article discusses the problem of terminology coordination in interprofessional communication between doctors and speech therapists. Conclusions are drawn about the need to develop a unified terminological framework. The ways of solving the problem are given.
    Keywords:
    speech therapy, communication, medicine, doctors, terminology, speech therapists, interprofessional communication
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  • ORGANIZING SUPPORT FOR SMEs AT THE MUNICIPAL LEVEL

    Conference Paper
    Law, Economics and Management
    Author:
    Al'bina E. Klement'eva
    Work direction:
    Финансы и кредит. Экономика предпринимательства
    Abstract:
    The article examines approaches to organizing support for small and medium-sized enterprises (SMEs) at the municipal level and analyzes the practical implementation of support measures using the city of Salekhard (Yamalo-Nenets Autonomous Okrug) as a case study, updated for 2025–2026. The methodological basis of the research includes an analysis of municipal regulatory legal acts and program documents, as well as an examination of mechanisms for providing financial and property support and the operation of the “My Business” support infrastructure. The study shows that municipal support in Salekhard in 2025–2026 is built on a combination of program-based management (municipal programs for 2022–2026), administrative regulations for granting subsidies (including to social enterprises), property support mechanisms (lists of municipal property for preferential access), and the use of regional support infrastructure with digital application channels. The strengths of the model (“one-stop sho
    Keywords:
    subsidies, small and medium-sized enterprises, social entrepreneurship, Yamalo-Nenets Autonomous Okrug, municipal support, Salekhard, property support, “My Business” support infrastructure
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  • ВЛИЯНИЕ ОСОБЕННОСТЕЙ НАЛОГООБЛОЖЕНИЯ СУБЪЕКТОВ МАЛОГО И СРЕДНЕГО ПРЕДПРИНИМАТЕЛЬСТВА НА ИНВЕСТИЦИОННУЮ АКТИВНОСТЬ В ВЫСОКОТЕХНОЛОГИЧНЫХ СЕКТОРАХ ЭКОНОМИКИ

    Conference Paper
    The socio-economic landscape of the region: people and digital transformation
    Authors:
    Guzel M. Guseinova, Anastasiia A. Bykova, Sofiia M. Moisieva
    Work direction:
    Цифровая экономика и новые бизнес-модели региона
    Abstract:
    The article examines the relationship between tax instruments for supporting small and medium-sized enterprises and the strategic goal of achieving technological leadership as part of the country's national development goals until 2030. The authors highlight the issue of insufficient investment in innovation due to the inefficient use of existing tax incentives. Based on the results of the study, it is concluded that it is necessary to overcome systemic barriers, such as high insurance contributions, other non-tax payments, and difficulties in navigating regional support programs, in order to strengthen the role of tax policy as a catalyst for technological development.
    Keywords:
    small and medium-sized enterprises, investment activity, technological leadership, special tax regimes, high-tech sectors, income tax, regional benefits, national goals, insurance premiums, and non-tax payments
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  • Vliianie tsifrovykh tekhnologii na protsessy menedzhmenta

    Conference Paper
    Modern trends in management, economics and business: from theory to practice
    Author:
    Elena A. Kurilenko
    Work direction:
    Особенности менеджмента и маркетинга в современных условиях
    Abstract:
    В современном мире цифровые технологии оказывают колоссальное влияние на все сферы деятельности человека, и менеджмент не является исключением. Цифровая трансформация компаний становится не просто желательным, а жизненно необходимым процессом, позволяющим повысить эффективность, конкурентоспособность и адаптивность бизнеса. В статье рассмотрены ключевые аспекты влияния цифровых технологий на процессы менеджмента, проведен анализ их преимуществ и вызовов, а также приведены примеры успешного применения в различных отраслях.
    Keywords:
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  • Accounting methodology for production costs at machine-building enterprises: analysis of calculating the cost of automotive components

    Conference Paper
    Relevant issues of management, economics and economic security
    Authors:
    Anastasiia A. Malanina, Temirlan Z. Zhunusov
    Work direction:
    Анализ и прогнозирование основных тенденций современной экономики на макро-, мезо- и микроуровне
    Abstract:
    В современных условиях машиностроительная отрасль Казахстана сталкивается с проблемой достоверного отражения производственных затрат и корректного калькулирования себестоимости автокомпонентов. В исследовании применены методы нормативно-правового анализа, сопоставления отечественной и международной практики, а также систематизации бухгалтерских данных. Результаты анализа показывают, что действующее законодательство РК и Типовой план счетов позволяют формировать учет производственных затрат, однако специфика машиностроения требует уточнения методик распределения расходов и внедрения современных подходов к калькулированию. Предложены меры по совершенствованию методики учета: внедрение ABC-костинга, использование гибридных методов калькулирования, интеграция ERP-систем и разработка отраслевых рекомендаций. Реализация этих мер позволит повысить достоверность бухгалтерской информации, адаптировать учет к международным требованиям и обеспечить конкурентоспособность предприятий машиностроения.
    Keywords:
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  • Features of accounting for freight forwarding expenses in the machine-building industry

    Conference Paper
    Relevant issues of management, economics and economic security
    Authors:
    Anastasiia A. Malanina, Ekaterina A. Obezchik
    Work direction:
    Анализ и прогнозирование основных тенденций современной экономики на макро-, мезо- и микроуровне
    Abstract:
    Машиностроительная отрасль Республики Казахстан характеризуется высокой материалоёмкостью и зависимостью от логистических процессов, что предопределяет значительную долю транспортно-экспедиционных расходов в общей структуре затрат. Проблема их учета заключается в неоднозначности разграничения между расходами, включаемыми в себестоимость производственных запасов, и расходами периода, что приводит к расхождениям между бухгалтерским и налоговым учетом. На основе анализа корреспонденции счетов, применяемой в машиностроении, выявлены типовые проблемы в отражении транспортно-экспедиционных операций и предложены направления их совершенствования, включая развитие аналитического учета и интеграцию ERP-систем. Результаты исследования показывают, что уточнение методики учета позволяет повысить достоверность финансовой информации и укрепить управленческую основу для принятия решений.
    Keywords:
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  • Analysis of economic and legal support for the economic security of small and medium-sized enterprises in the region

    Book Chapter
    Development of the Russian socio-economic system: challenges and prospects
    Authors:
    Vlada V. Terioshina, Elena V. Savchenkova, Maksim A. Cherniaev
    Work direction:
    Глава 4
    Abstract:
    The chapter provides a comprehensive analysis of the state and development trends of small and medium-sized enterprises (SMEs) in the Republic of Mari El in the context of ensuring the region's economic security. Systemic risks threatening economic security are identified: limited access to financial resources, administrative barriers, outmigration of skilled personnel, and the high budget dependency of the republic.
    Keywords:
    economic security, small and medium-sized enterprises, development trends, economic diversification, Republic of Mari El, regional risks, SME support
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  • The essence, concept and legal support of business activity

    Conference Paper
    Strategies of Sustainable Development: Social, Law and External-economic Aspects
    Author:
    Aleksandra O. Verenikina
    Work direction:
    Общие вопросы экономических наук
    Abstract:
    In the current conditions, all economic entities are under severe economic conditions. COVID, economic crisis, sanctions - all this pushes enterprises to the need for a conscious forward-looking management of financial activities, business activity based on scientific methodology, adaptation to the common goals of development of the enterprise and changing conditions of external financial environment. The foundation of successful functioning of organizations is their business activity. The results of the business analysis are used to establish reasonable targets and opportunities for development of key economic indicators. Business plan indicators are established on the basis of actual achievements, analysed for improvement opportunities.
    Keywords:
    efficiency, indicators, enterprises, business activity, financial results
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  • The specifics of the implementation of the principles of sustainable development in the activities of business entities

    Book Chapter
    Sustainable development strategies: economic, legal and social aspects
    Authors:
    Artem I. Shamkov, Evgenii E. Shvakov
    Work direction:
    Глава 3
    Abstract:
    The rationale for the practical implementation of the principles of the sustainable development concept at the level of economic entities is due to the fact that they are not yet mandatory for enterprises and organizations in the Russian Federation. Unlike at the national level, the application of the sustainable development concept at the level of economic entities remains a desirable but not mandatory component of their activities. Based on the use of general scientific theoretical methods of cognition (analysis, synthesis, generalization, induction, deduction, etc.), the study has formed a holistic understanding of the implementation of the principles of sustainable development in the activities of economic entities, and has also attempted to provide a theoretical justification for certain aspects of the organization of economic entities' activities in accordance with the concept of sustainable development. Unlike existing approaches to analyzing the activities of economic entities in implementing the principles of sustainable development, the authors propose considering social and environmental activities in an inseparable connection with production activities. Since it is the scale of production activities and their effectiveness that determine the content of social and environmental activities, as well as the capabilities of economic entities to carry them out. In accordance with this, an attempt has been made to determine the minimum boundaries of social and environmental activities from the perspective of ensuring sustainable development of economic entities, as well as the possibilities for expanding them.
    Keywords:
    sustainable development, enterprise economy, social activity of an economic entity, environmental activity of an economic entity
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  • A practice-oriented model of training specialists in basic departments for high-tech sectors of the national economy

    Book Chapter
    Current issues of pedagogy and psychology
    Author:
    Aleksey Y. Pronin
    Work direction:
    Глава 1
    Abstract:
    The purpose of the study is to develop a structural and functional model for training young highly qualified specialists with the necessary knowledge, competencies and practical experience in the area of activity of the enterprise (organization). The theoretical and methodological basis of the study is made up of empirical (expert assessments, study of teaching experience, experiment) and theoretical (system analysis, historical analogy, categorical analysis, comparison, generalization, decision making) methods. Also, when summarizing the research results, the method of statistical indicators was used, as well as methods of visual presentation of information. As a result of the study, analyzed literary sources and reviews of domestic and foreign authors on the formation and functioning of basic departments at enterprises. Based on the analysis, as well as in the interests of implementing the strategic goals of the basic department, the author proposed a three-level structural and functional model for training highly qualified specialists in the «school-university-enterprise» system.
    Keywords:
    higher education, engineering education, basic department, model, targeted training, integration of education, industrial practice, practice-oriented education, training of young specialists, basic enterprise, science and industry
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  • Enterprise management to improve competitiveness indicators

    Book Chapter
    Development of the Russian socio-economic system: challenges and prospects
    Author:
    Iuliia V. Markelova
    Work direction:
    Глава 6
    Abstract:
    The chapter provides a definition of the concepts of "competition" and "competitiveness". The signs of an enterprise that is highly competitive are listed. Attention is focused on the following: to increase competitiveness, a large number of enterprises seeking to enter the global export market use such an effective tool as benchmarking. The purpose of competitiveness management is to ensure the effective functional activity of the company and the level of its competitiveness, which is a prerequisite for successful management and effective use of the company's potential in comparison with its competitors.
    Keywords:
    competitiveness, competitiveness of enterprises, enterprise management
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  • Importozameshchenie tsifrovykh reshenii v elektronnoi optovoi torgovle: slozhnosti i perspektivy dlia rossiiskogo biznesa

    Conference Paper
    Strategies of Sustainable Development: Social, Law and External-economic Aspects
    Authors:
    Ivan M. Ershov, Aleksandr N. Maloletko
    Work direction:
    Вопросы социально-экономической эффективности предприятий
    Abstract:
    В современных условиях экономических санкций и технологических ограничений проблема импортозамещения в электронной оптовой торговле приобретает особую актуальность для российских предприятий. После 2022 года большое количество компаний, предлагавших актуальные цифровые решения, либо покинули российский рынок, либо работают в ограниченном режиме, не осуществляя поддержку своих продуктов. В статье проводится комплексный анализ ключевых барьеров, с которыми сталкиваются российские компании при переходе на отечественные цифровые решения, включая технологическую зависимость, кадровый дефицит, ограничения функциональности российского программного обеспечения и вопросы кибербезопасности. Особое внимание уделяется перспективным направлениям развития, таким как государственные меры поддержки, развитие B2B-маркетплейсов, локализация цепочек поставок, внедрение технологий искусственного интеллекта и автоматизации. На основе проведенного исследования формулируются практические рекомендации для бизнеса по эффективному переходу на российские IT-решения с учетом текущих экономических реалий.
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  • Digital planning tools for small manufacturing enterprises in the b2c segment

    Conference Paper
    Strategies of Sustainable Development: Social, Law and External-economic Aspects
    Author:
    Eduard S. Musaelian
    Work direction:
    Вопросы социально-экономической эффективности предприятий
    Abstract:
    В статье рассматриваются современные цифровые инструменты, применяемые для планирования бизнес-процессов на малых производственных предприятиях, работающих в сегменте B2C. Освещаются актуальные вызовы, стоящие перед малым производственным бизнесом, а также пути цифровой трансформации через внедрение CRM-, ERP-, BI-систем и визуальных средств управления. Отмечается, что цифровизация не только упрощает процессы, но и повышает адаптивность, прозрачность и устойчивость предприятий. Показана роль цифрового планирования в стратегическом развитии и конкурентоспособности малого бизнеса в условиях нестабильной внешней среды.
    Keywords:
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