Abstract: Having appeared relatively recently, foresight as a strategic planning tool has become widespread all over the world. However, experts often limit themselves to a narrow set of the most well-known, traditional tools and algorithms for individual countries. At the same time, modern realities require an active exchange of accumulated international experience in the field of strategic planning, the introduction of advanced foresight methods, as well as their further refinement in accordance with specific tasks and specialization of activities. The purpose of the study is to develop recommendations for adapting traditional foresight methods and algorithms to use in conditions of increasing complexity and uncertainty of business conditions, which will contribute to improving the accuracy of forecasts and making effective strategic decisions. The subject of the study is the theoretical aspects and practical experience of using foresight in the international context.  The work is based on the method of scientific mapping, which allows analyzing and visualizing the results of research in the field of foresight. A bibliographic analysis of the publications presented in the Elsevier database over the past 23 years has allowed us to systematize knowledge and practical experience in the field of foresight in an international context. A total of 13241 scientific publications were reviewed. Modern approaches to understanding foresight, its role in forecasting in conditions of uncertainty, innovation, and value creation of organizations are considered, actual tasks for which it can be used are identified, and the specifics of organizing interaction between participants in foresight research are highlighted. Using the modeling method, the structure of the "foresight field" for the industry of the region is constructed. It is recommended to pay special attention to the stage of determining the cost items for conducting a foresight and evaluating their feasibility. The refined stage of the post-foresight includes an assessment of the results, the effectiveness of the implemented foresight, as well as planning further iteration of the foresight project. The results of the study contribute to the body of empirical work in the field of foresight and are intended for use by management practitioners and scientists interested in developing fresh ideas for new approaches in strategic management.

Abstract: The article considers the problems and prospects for the functioning of business entities, the peculiarities of approaches to cost management in the course of the fourth industrial revolution.The Industry 4.0 concept implies the development of digitalization of business processes, automation and computerization of production, and intensification of R&D. However, the implementation of these tasks is hampered by the need for significant costs, the enormous deterioration of fixed assets, the difficulty of updating technological and software, and the lack of qualified specialists in the field of information and communication technologies. The aim of the study is to improve the efficiency of management of manufacturing enterprises’ overhead expenses of Penza region by finding a compromise between cost optimization and finding ways to develop and intensify innovation and digitalization. The empirical basis for this paper was drawn from research on enterprise cost management, outsourcing and digital business technologies, as reflected in the publications of the following databases: Scopus, ScienceDirect, Inderscience, Elsevier, open statistical data. The study uses bibliographic, statistical, expert, mathematical methods, abstract-logical methods, the method of analogy, induction, deduction, analysis and synthesis. It has been identified that the main obstacle to the manufacturing enterprise’s development is lack of funds, which can be overcome by an improved approach to the management of overhead expenses, which are often unreasonably high, and will continue to increase with the intensification of the digitalisation of the innovation activity. A distinctive feature of this study is the justification of outsourcing feasibility and proposal for its use as a tool for the development of manufacturing enterprises in the context of limited inner resources and a high degree of risk in development activities. The results of the study have been tested at machine-building plants of Penza region (Russia) and proved their effectiveness.