Abstract: The resource provision of the implementation of company development strategies is one of the central management problems in competitive conditions, and is especially relevant in connection with the increasing dynamism of changes in the external environment. The cost approach to management, which focuses business on assessing the sustainability and success of development in the long term, pays special attention to the volume, quality and structure of financial resources for the implementation of the development program. At the same time, it is difficult to justify universal approaches and methods for optimizing the structure of resource support for strategic development. Therefore, in the article they are considered in relation to the specifics of a particular branch of trade. The use of up-to-date statistical data in combination with an analysis of general trends and features of financial and investment activity conditions allowed us to draw reasonable conclusions about the modern features of the formation of value growth resources of trade organizations.  The research methodology includes a formal logical method, comparative analysis, statistical methods of quantitative data analysis, generalization and grouping. The results obtained demonstrate that the structure of strategic resources necessary to ensure the growth of the value of trading companies in the long term is dominated by own funds. Taking into account the specifics of the fixed capital of trade and the current dynamics of the Russian financial resources market, the conclusion is made about the limited importance of borrowed funds in financing the strategic growth of the business in this industry. Time constraints, the risky nature of financing, technological priorities and insufficient attention to strategic aspects of business value management determine the structure of resource provision for investment activities in trade. The topic discussed in this article will be of interest to researchers and specialists involved in the formation of strategies for the development of companies and the justification of their resource base in the context of analyzing the increase in the value of the business being implemented, taking into account the structure and risks of attracted external financing.

Keywords: investment, trading company, financing, business management, investment tools, value approach, strategy, capital structure, corporate finance, project

Abstract: This scientific article explores the current state of the winemaking market in Russia. Taking into account changing consumer preferences, economic factors and legislative norms, the authors analyze the current situation of the industry, its dynamics and development prospects. The article analyzes the wine industry. The dynamics of the growth of the viticulture industry, the importance of which lies in providing wine producers with wine materials, is considered. The structure and dynamics of sales of wine products are studied both in Russia as a whole and by region. The problem of import substitution in the Russian wine market is considered. The research is based on the analysis of statistical data and marketing research. The article examines the main market trends, including changes in consumer demand, competitive advantages of various segments and opportunities for the development of new production technologies. The presented analysis will help entrepreneurs, investors and regulators to better understand the current situation in the Russian wine market and make informed strategic decisions for the future.   To study the current state of the wine market in Russia, a comprehensive methodological approach was used, including analysis of statistical data, marketing research, interviews with industry experts and analysis of the legislative framework. This approach made it possible to cover various aspects of market dynamics and identify key trends. The scientific novelty of this article lies in an updated analysis of the current state of the wine market in Russia, taking into account the latest trends and changes in the industry. The study includes up-to-date data on consumer preferences, economic factors and legislative impact on the wine market. The conclusions of the article emphasize the increasing demand for high-quality and environmentally friendly wines, the growing interest in local producers and the strengthening of the position of domestic wines in the market. The authors of the article also identified prospects for the development of new production technologies and marketing strategies to attract consumers and investors. In general, the article highlights the importance of adapting the wine industry to changing market conditions and offers practical recommendations for industry participants.

Keywords: industry, Russia, market, import substitution, wine materials, volume of sales, winemaking, viticulture, agricultural products, wine

Abstract: The subject of the study is the peculiarities of pricing in the service sector, in particular the process of justifying the standard cost of developing a design project in the domestic pricing system. The object of the study is methods for justifying the cost of developing a design project, used in domestic design practice both in the development of projects financed by public funds and projects financed by a private investor. The purpose of the work is a comparative analysis of domestic methods to justify the cost of developing a design project. The authors consider such aspects of domestic pricing methods as the mathematical apparatus, the price level, basic and current, the possibility of using the methodology to justify the value of the cost when replicating a project or its processing by making minor changes to the parameters, the level of qualifications of development specialists, etc. The research methods used are induction and deduction, analysis and synthesis, the method of analogy, logical and historical analysis, scientific abstraction, comparison and classification, theorization, idealization, formalization, positive and normative analysis, verification. The practical significance of the research results lies in the analysis of existing methods of regulatory pricing in the field of design, in the formulation, within the framework of the study, of their advantages and disadvantages, in the development of directions for their improvement. The authors’ special contribution to the study of the topic of pricing in the field of design is the substantiation of the main direction for improving existing domestic methods – the symbiosis of methods of state regulation of pricing in design and recommendations developed by the professional community, which will improve quality by increasing the scientific validity of calculations and taking into account the specifics of the development of design projects.

Keywords: base price, improvement of pricing methods, disadvantages of pricing methods, standard cost of the project, advantages of pricing methods, cost justification methodology, cost of developing a design project, design engineering, design, service sector

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.

Keywords: development, Penza region, management, industrial enterprise, overhead costs, innovations, outsourcing, Digitalization, insourcing, optimization

Abstract: The article examines the role of development institutions in ensuring the economic security of the state. Within the framework of this study, an analysis of the impact of the results of the activities of the Far East Development Corporation on the socio-economic indicators of the Far Eastern Federal District was carried out, based on the results of which the need to improve the existing model of strategic economic planning in order to improve the efficiency of regional economic management is considered. The object of the study is the socio-economic development of the Russian Far Eastern Federal District, the subject of the study is the role of federal development institutions in ensuring the socio-economic development of the Far Eastern Federal District. The purpose of the study is to substantiate the need to form a strategic planning system and a management system for development institutions that ensure the implementation of economic security priorities. In order to perform research tasks, the article uses both general scientific methods such as analysis, comparison, generalization, and specific ones, including methods of econometric modeling such as the construction of a multifactorial linear regression model. The results of the study demonstrate the relevance of the introduction of economic cybernetics into the system of strategic planning of the economy. The analysis of the results of the activities of the joint-stock company "Corporation for the Development of the Far East", which ensures the attraction of investments to the points of advanced development of the Far East, through the construction of a multifactorial linear regression model demonstrates the absence of influence of this development institution on the dynamics of the gross regional product of the regions of the Far Eastern Federal District. The problems of the system of strategic planning of the economy and the functioning of development institutions noted in the article actualize the need to improve the existing model of strategic planning of the economy. The existing model of planning for the development of socio-economic development and ensuring economic security is formed on the basis of economic policy instruments applied within the framework of a market economy, while in order to solve the existing problem of disproportionate socio-economic development in the country, which poses a threat to national security, it is necessary to introduce centralized planning mechanisms that ensure the achievement of the set results the account of the specified resources, the formation of which is possible due to the current level of development of digital technologies and artificial intelligence and the available theoretical and methodological base in the face of economic cybernetics.

Keywords: market economy, cross-sectoral intersectoral balance, the disproportion of economic development, The Far East, economic cybernetics, strategic planning system, socio-economic development, economic security, Development Institute, economic policy