Liubov Valerevna Postnikova

The accounting of medicines in healthcare organizations depends on the method of their receipt in medical and preventive institutions and the reasons for their write-off. In public healthcare organizations, medicines can be received from pharmacy services or directly from suppliers, and the documentation of such transactions has its own nuances. Medicines are usually disposed of for medical purposes or due to their recognition as unusable. All of these numerous transactions have their own specific accounting requirements and procedures, which are regulated by relevant regulations.

Increasing the global competitiveness of domestic hop production is directly related to the effectiveness of its export supply management. The purpose of this study is to develop elements of accounting and analytical support that allows enterprises of the hop-producing subcomplex to identify, evaluate and level key logistical barriers in foreign markets. The article substantiates the thesis that traditional cost accounting models do not fully reflect the complex impact of logistical barriers on the final cost and profitability of export operations. Using methods of comparative analysis, classification and systematization, the main categories of barriers are identified. As a result, an adapted model for accounting and calculating the total logistical cost of an export shipment is proposed, integrating the costs of overcoming the identified barriers. The practical significance of the article lies in the development of specific accounting recommendations and analytical indicators, the application of which will allow enterprises of the hop-producing subcomplex to make more informed pricing and marketing decisions, thereby increasing their stability in the international arena. The proposed tools contribute not only to an increase in operational efficiency, but also create an information base for an informed dialogue with government agencies on export support issues.

The article presents the results of a study of the organizational and economic aspects of the functioning of the corn grain market in Russia. An integrated approach was used, combining the analysis of statistical data, a review of scientific literature and expert opinions, which made it possible to identify the key factors determining the effectiveness of the market. It has been established that corn production shows steady growth, but uneven distribution by region, high price volatility and infrastructure deficiencies create serious obstacles. Special attention is paid to organizational features; including market fragmentation and supply chain management difficulties, as well as economic characteristics such as the impact of global and domestic factors on pricing. Based on the data obtained, measures are proposed to improve market efficiency, including investments in logistics, strengthening cooperation between manufacturers and the introduction of modern information systems. The results highlight the need for targeted actions to integrate the market and strengthen its competitive position both domestically and internationally.

The article considers the constitutional foundations of public administration in the context of globalization. The current legislation in the field of public service does not meet the quality requirements of the law since it does not establish the basic principles, the sequence of stages, and their essence regarding the competition, promotion, and certification of public servants. Therefore, this issue has been regulated at the level of by-laws, which contradicts the constitutional order. This concerns both the scope and content of human rights and freedoms, as well as the criteria for their restrictions provided by the Constitution and laws. In practice, the appointment of officials to bodies and institutions will mean reaching a consensus since it considers the representation of political forces. Members of such independent bodies and institutions should be appointed for a certain period and have a limited right to hold office. They cannot be dismissed at the discretion of public authorities but only through a judicial procedure. This will guarantee the independence of these bodies in the context of globalization transformations.

The development of accounting in the public sector of the agro-industrial complex has significantly affected the accounting of intangible assets. With the application of the Standard, the approach to accounting for intangible assets has changed, now it is based on the principles of IFRS, therefore, intangible assets themselves can be presented from a different point of view. The authors of the article attempt to consider intangible assets as a life cycle model, which has not yet been applied to the concept of intangible assets. The algorithm of managerial decision-making and accounting of intangible assets at each stage of its life cycle is also proposed.