The content of corporate financial statements as a set of firm models is disclosed. The significance of the so -called accounting principles as the assumptions on which these models are based is shown. The limits of the information content of the reporting data are characterized  as a consequence of the development of the practice of making reports in certain socioeconomic conditions, under the influence of relevant legal norms, in a situation of conflict of information needs of persons interested in the activities of companies that dominate in the relevant periods of economic views. The analysis of accounting statements is determined from the standpoint of a limited set of data on the facts of economic life, formed by the recognitio n of accounting objects as such and their monetary valuation. The construction of the so-called analytical coefficients in the study of reporting is defined as a necessary narrowing of the range of data under consideration. The place of the arithmetic component in the methods of coefficient analysis and  their content (economic) value is shown. The mechanisms of influence of  the  postulates  and  principles of  accounting, property  characteristics  of  an  asset,  balance  sheet  theories  implemented  in practice, modern accounting standards, accounting policy techniques  —  on the possible results of the coefficient analysis of financial statements are revealed. Recommendations on the use of coefficient analysis in working with the reporting of co mpanies in the modern economy are offered.

Modern ideas about socio-economic systems as systems of high complexity determine the search for management models that can develop adaptive properties to ensure their flexible maneuverability in an environment filled with fluctuations  of different categories and uncertainty of the behavior of its subjects. Adaptation, according to the laws of evolution, is carried out within a certain limit, where actions are considered as a threshold response to changes. In the article, the limit is con sidered as a developing concept, starting from the philosophical interpretation, mathematical representation and purpose in management. Methods for determining the limit as a numerical sequence, represented as an information granule, using methods of mathematical statistics and fuzzy set theory are generalized. The causality of the transition from a feedback control model formed by significant deviations to a robust control model with predicted variants of the system maneuvering trajectory in the environment  is  revealed.  A  methodological  approach  to  the  definition of  a  robust  limit  as  a  numerical  sequence  (set),  its structure, with the definition of a qualitative assessment of subsets in the contours of which a socio-economic system should exist and successfully develop with the use of a robust control mechanism, is presented.

The article deals with the current problems of the budget structure in Russian Federation. A detailed analysis of the difficulties and issues related to their resolution, connected with the improvement and reforming of the budget structure in the context of globalization is carried out; the processes of budgeting at the local level are investigated, the importance of the expenditure part of the obligations of municipalities to the population in connection with the need to maintain roads, housing and utilities, medicine, transport, etc. is shown. Proposals were made to improve the budgeting by public authorities of their expenditure obligations by introducing and testing in the budget process elements of program-target planning related to the functional-target direction of budget funds to achieve quantifiable results of the activities of each administrator of budget resources. The idea of developing such a document as the Consolidated Financial Balance of Russian Federation, which is a system of indicators that characterize the relationship between the planned and actually used budget resources of the state and the non-state sector of the economy, was supported. Based on the results of the study, it is proposed to introduce relevant innovations (changes) in the budget legislation, taking into account the need to overcome the crisis phenomena in the econ omy of Russian Federation, including in connection with the pandemic.

Modern mobile devices widely use cloud technologies. A cloud environment includes one or more data centers. As the number of mobile devices and their software increases, so does the number of servers and other hardware in cloud data centers. This increase leads to an increase in electricity consumption and related costs. Issues related to the energy management of cloud resources are important both from the point of view of protecting the environment and  from the point of view of maximizing the profit from the provision of remote computing resources.
In this paper, we propose a stochastic model that allows us to estimate the amount of electricity consumed by comp anies providing services related to remote digital data processing. This model can also be used to simulate the behavior of such companies.

Warehouse business processes are an important component of logistics systems. One of the key indicators that can be used to evaluate the efficiency of the warehouse is the duration of the technological cycle of order preparation. To reduce the length of this cycle, a variety of IT solutions are used. The  article provides a brief overview of the WMS market and highlights the most popular systems. A number of shortcomings in the approaches used to automate warehouse tasks are noted. An alternative solution based on mobile technologies is proposed, an approach to its implementation and the functional features are described. The advantages, disadvantages, as  well as opportunities and directions for further development of the proposed approach and its practical implementation are reflected.

The article presents and discusses the key problems associated with the development and implementation of agricultural policy at the regional level. In this context, the development of leasing activities is considered as an important mechanism of the agricultural policy of the regional agricultural and industrial complex (AIC). The particularity of industry-specific leasing lies in the subject of leasing relations, since it involves the consistent building of the required components: a complex of financing, legal support of the transaction, justification of the economic content of the leasing operation.  With the involvement of leasing into the management of the reproduction process of agricultural industries, the issues of working out and implementing mechanisms to support the development of agricultural industries at the federal level are of particular relevance. It is stated that the development of leasing relations in the livestock industries remains the most  “bottleneck”.  The inclusion of state management implies a financial component of economic cooperation in the form of direct and indirect support.

The article presents and discusses the results of the study of the differentiation level of digital development of territorial entities of Russian Federation, calculations and estimates are made for a set of subjects of the country. The accelerated int roduction of digital technologies by economic entities, the increase in the array of digital data, and the use  of electronic resources lead to the digital transformation of the economy. A system of generalizing indicators reflecting the level of digital transformation for 2017—2018 is constructed, and a typology of the country's subjects is carried out on the basis of a modified BCG matrix. The place of the Novosibirsk Region in terms of the level of digital economy development among the lea ding subjects of Russian Federation and the regions of the Siberian Federal District is determined. The statistical data pu blished by the Federal State Statistics Service (Rosstat), the Territorial Body of the Federal State Statistics Service for the  Novosibirsk Region, the Statistical Office of the European Union (Eurostat), the Ministry of Communications and Mass Media of Russian Federation (Minsvyaz), as well as data from the World Bank, the Institute for Statistical Studies and Econo mics of Knowledge (ISSEK) at The Higher School of Economics, the Analytical Center for the Government of Russian Federation, and other organizations.

Taking into account the current processes in the Russian economy, companies that own a publication or information portal need to look for new tools or forms for further existence and successful competition. One of the methods is transformation into a media holding. This article examines the option of transforming a company that has one information resource into a media holding, in the structure of which several media resou rces can function. The study examines the goals of such a transformation, as well as issues related to the main difficulties of implementing such a project, for example internal co nflicts, the consequences of the transformation of the company structure.

The nuance of transformation through the creation of resources or the acquisition of an existing one was also taken into account.