Aim. To show the dependence of the stock index of the countries-members of the Eurasian Economic Union (EAEU) from 2005 to 2018 based on the analysis of data from their stock exchanges. Methodology. The research methodology includes systemic analysis, observation, generalization, interpretation of results. Results. Recommendations that help optimize the economic interaction of the EAEU member states and expand their cooperation in the financial sphere are given. Bloomberg data for the period of 2000-2018 together with the EAEU data are used, which made it possible to assume and prove the hypothesis of a close relationship between the most developed stock markets of the EAEU: Russia, Kazakhstan and Belarus. Research implications. The informational analysis showed that the stock market indices of the EAEU member states largely depend on the production of raw materials and prices for these raw materials. In the context of the development of financial relations between the EAEU states it is offered to consider and use the experience of strengthening and developing economic cooperation between European countries and methods of overcoming the crisis phenomena of the 50-s in the last century in the field of harmonization of financial policy and financial relations. Besides, it is offered to simplify and standardize the businesspersons’ access to credit, to improve the system of tax incentives for exporters of industrial goods and the procedure for granting subsidies to new sectors of the economy. The use of the European experience in the EAEU in choosing the common currency and the absence of customs barriers will help in overcoming the competition problems and serve mutually beneficial trade cooperation.

Aim. To study key components of human capital in Russia and Ukraine in recent years. Methodology. Numerical and estimated indicators characterizing human capital in two states are analyzed (vector of human capital transformation with characteristics of indicators within the framework of economic and social development, etc.) The classification of investments in human capital is given with specificity in digital values. The work uses both general scientific research methods and specific ones: analysis, synthesis, induction, deductions, classification, descriptive method, statistical method, etc. Results. According to the results of the study, specific characteristics are identified and indicators of the formation of human capital in recent years in Russia and Ukraine are described, taking into account the transformation of socio-political reality and an emphasis on the border regions (Kursk and Sumy). Research implications. The article provides a large amount of summarized and analyzed statistical data and of estimated indicators on the interaction of border areas and the formation of human capital there.

Aim. To conduct the analysis of free time becoming a value for the working population of Russia. Methodology. The increase in free time as a result of the introduction of new technologies is studied. The role of free time in the comprehensive development of the individual is outlined. Methods of analysis, comparison, generalization and interpretation of research results are applied. Results. The value of free time for modern employees is proved. The types of activities in free time that contribute to the comprehensive development of the individual are indicated. Factors that prevent workers from increasing their free time are identified. Research implications. The results of the research contribute to the theoretical understanding of the value of free time in the conditions of the increasing importance of human capital, low wages in Russia, and low rates of modern technologies introduction into the production processes.

Aim. To study the development of the digital economy in the context of the coronavirus pandemic in two countries - Iran and Russia. Methodology. Methods of comparative analysis, comparison, generalization and interpretation of research results were used. Results. The results showed that both countries are trying to issue appropriate regulations and improve infrastructure to increase the contribution of the digital economy to GDP in the context of the coronavirus pandemic. Research implications. To strengthen the digital economy, Iran and Russia must improve the performance of SMEs, which are potential and suitable engines of digital economic growth in the economy. Three different strategies are explained and recommended: increasing companies’ access to finance, improving the e-business environment, and creating the government support system for SMEs, that will help SMEs improve the efficiency of the digital economy in the context of the negative impact of COVID-19.

Aim. To quantify and determine the level of stability of the regions of the North-Western Federal district of Russia. Methodology. The article uses mathematical methods to analyze the potential of regions in five aspects of sustainability: economic, political, environmental, social, and institutional. Criteria for designating the levels of stability of territorial systems are formed. Results. The most stable regions (subjects) of the North-Western Federal district of Russia - the Federal city of St.Petersburg, the Arkhangelsk, Kaliningrad and Leningrad regions - are identified. Research implications. The methodology is of help for the researchers of the regional development problems, as well as the problems of spatial social-economic development regulation at interregional, regional and municipal levels. It is also of interest for the executive bodies of the subjects of the RF and for the municipal bodies (local bodies) for revealing the most and the least sustainable territories. The results of the analysis will serve as reliable information in making management decisions at the regional (municipal) level, implementing regional economic policy, in particular, justifying the proportions in the amount of funding allocated for the development of specific territories.

Aim. To conduct a scientific analysis of the reserves for increasing the efficiency of machine-building enterprises. The importance of identifying and using the reserves for increasing production efficiency is due to the need to ensure the economic growth of machine-building enterprises against the background of limited financial resources. Methodology. The classification of reserves according to various criteria is considered: according to the place of origin and competence of use, time, according to the stages of the life cycle of goods, according to the reproduction process and others. Results. The basic general scientific principles of building a system for managing the reserves of enterprises are analyzed. Examples of their practical implementation are given. The classification of reserves for increasing the efficiency of enterprises according to the subject matter: goods, resources, production technologies; sales markets, costs, as well as the search area for reserves in the relevant areas are mentioned. Attention is focused on ensuring the completeness of reserves for the 3 components of the labor process (means of labor, objects of labor, labor resources). Since the reserve determined for one of the resources cannot be realized if there are not enough reserves for other resources. Research implications. The importance of the economic component of using reserves to increase production efficiency is emphasized. This means that all identified and used reserves have a certain effect, which is important to determine and summarize for all the measures taken to implement them.

Aim. To analyze the most promising areas of modern marketing development presented in the B2B economic system. Methodology. The theoretical and methodological foundations of the mechanism of marketing in the B2B system are highlighted, the principles of building an effective system for promoting products in the B2B market are considered, taking into account modern market realities. Results. The proposed material will help determine the development trend of the B2B marketing segment in order to plan more effectively when developing business strategies. Research implications. Current approaches for the most effective use of the B2B concept are highlighted, taking into account its constant transformation and updating the innovative marketing technologies. It is shown that for the development of the economic system of B2B marketing, it is necessary to use personalized customer experience, targeting approaches and competent emphasis when creating new marketing channels to attract B2B segment buyers. The necessity of developing special mechanisms for long-term influence on the development of the B2B segment to increase the company’s performance in the field of marketing is justified.

Aim. To propose approaches and methods of using reengineering methodology for the outsourcing processes in a company as a way to implement the development strategies in the context of transformation of business models. Methodology. The methods of theoretical and comparative-functional analysis and organizational modeling were used. Results. The paper examines the current characteristics and priorities of outsourcing development in Russian companies, reveals the need to revise the priorities of the outsourcing goals in Russian business. An approach is proposed to improve the efficiency of the implementation of the company’s development strategy, the essence of which is the differentiated application of the reengineering methodology in order to increase the efficiency of outsourcing processes in the company’s development strategy for the four categories identified in the work. Research implications. The proposed approach of differentiated use of the of reengineering (engineering) methodology of outsourcing processes according to their categories identified in the work in the implementation of the company’s development strategy complements and develops organizational tools and mechanisms for managing outsourcing in an organization. This approach is reasonably proposed to be considered in the work as an effective way to implement the development strategies of Russian companies in conditions of tougher competition, incl. and as a result of the coronavirus crisis.

Aim. To propose the principles of formation of mechanisms for attracting investment within the framework of public-private partnership in a high-tech company for the purpose of comprehensive modernization of knowledge-intensive sectors of the Russian economy. Metodology. The theoretical and methodological foundations of the development of high-tech companies in the framework of public-private partnership (on the example of aircraft repair enterprises of the military-industrial complex of Russia). Results. The composition of factors affecting the company’s investment activity is determined and a list of problems in assessing its value is compiled. Theoretical and practical significance: Based on the SWOT analysis, a description of the activities of the military-industrial complex is given. Financial and non-financial groups of criteria for organizing financing are given. A list of measures for the development of the defense industry is compiled and the main indicators for evaluating the effectiveness of the distribution of financial resources are indicated.

Aim. To study the possibility of using methods of cluster analysis of large amounts of data to assess and identify the features of the activities of universities based on the results of their monitoring. Methodology. Clustering was carried out according to key indicators of the efficiency and quality of the activities of universities in Moscow region using the k-means method using the analytical platform «Deductor». Results. The study showed the possibility of using cluster analysis for dividing educational institutions into homogeneous groups. A comparative analysis of each selected cluster is carried out, and on this basis, each cluster is given a meaningful characteristic with the identification of their features. A generalizing assessment of each cluster has been determined, which makes it possible to rank them. Research implications. The obtained results of cluster analysis can become the basis for increasing the validity and quality of management decisions taken by public authorities, founders and management of universities in the field of ensuring the competitiveness, efficiency and quality of Russian higher education, and for employers and applicants to help in the competent choice of a university for training.

Aim. To study the strategy of co-branding as a form of lateral marketing representation that allows for effective development of the company in market conditions. Methodology. The authors highlight the theoretical and methodological foundations of the use of lateral marketing technologies as a method of finding non-standard solutions within the market for a subsequent breakthrough in business. Results. It is determined that co-branding is the most effective form of innovative marketing cooperation. It is established that the concept of lateral marketing has a significant impact on the development of co-branding and expands the boundaries of the current brand perception. Research implications. Groups of factors that affect performance indicators in the framework of organizing cooperation in the field of marketing between different firms are developed. A list of parameters is compiled that show the correctness of searching for partners to work in the co-branding strategy sharing system. The analysis of the practice of large corporations in the application of lateral marketing and co-branding technologies is carried out.

Aim. To study approaches to the management of the transport system and the use of methods for managing traffic flows. Methodology. The article analyzes new methods of traffic flow management based on the adaptive control method using automatic monitoring. The research uses General scientific and problem-oriented research methods, including observations and generalizations. Results. Based on the results of the analysis, the authors suggest using situational management of the transport system, which is able to adapt to all changes occurring in real time. Research implications. Suggestions and directions for creating an effective modeling system and developing a system for organizing and controlling traffic flows are formulated. The authors substantiate the need to optimize the management of the transport system, which will improve the safety of passenger and cargo transportation, reduce the delivery time of goods, and improve the quality of transport services.

Aim. To consider the main features of industrial enterprises personnel’s motivation. Methodology. The analysis of the motivation system, used at the Moscow Helicopter Plant, named after M. L. Mil, is performed. The following scientific methods were used: comparison, analysis and synthesis, modeling, induction and deduction. Results. During the study, directions were established for the increase and growth of productivity at the enterprise, as well as for using stimulation both material and non-material. Research implications. The value and significance of human resources in the field of analyzing efficiency of labour is undeniable. Problems in the branch of industry are considered. It is it that today is the main driving force and locomotive of the country’s economy.

Aim. To analyze the main innovative aspects that affect the process of forming a comprehensive development strategy aimed at optimizing the production and economic activities of domestic machine-building enterprises, working in the aviation industry. Methodology. The theoretical and methodological foundations of the strategy for the development of mechanical engineering are highlighted (on the example of the aviation industry), in which it is proposed to transform this industry based on the introduction of a unique innovative digital environment. The analytical assessment of the provisions of the program of strategic development of the aviation industry of the Russian Federation until 2030 is used as research methods. Results. The main groups of internal and external factors affecting high-tech machine-building enterprises are revealed. It is proposed to update the components of this strategic program in order to take into account risk factors and global trends. Research implications. It is determined that in order to preserve and further increase the innovative potential of machine-building enterprises, state support for economically justified direct investment is needed, which will increase their competitiveness. It is established that modern conditions presuppose the beginning of the processes of sequential integration of enterprises into the production cluster, which should include factories, design bureaus and educational institutions.

Aim. To consider kinds of state tax control and taxpayers’ liability for tax offense. Methodology. The dynamics of field and cameral tax audits is studied; the structure of additional charges by types of tax audits is given. The article uses the comparative method, the method of arithmetic differences, elements of predictive analysis. Results. The concept of tax liability is considered, the general description of tax offenses is given; the comparative analysis of field and cameral tax audits is performed. The analysis revealed that with each tax period there is a decrease in the number of field tax audits, as well as of the revealed tax violations. Research implications. Based on the results of the study, the main results of tax control are assessed; it is revealed that field tax inspections are a labor-intensive form of tax control, which covers a smaller number of taxpayers. Particular attention is paid to desk audits, they turned out to be more effective. It has been proven that cameral tax audits are not only audits of tax declarations (calculations), but also a purposeful way of selecting taxpayers for conducting more effective field tax audits.