27950nam#a2202029#i#450# 2282 20240425125313.4 20211102d2021####ek#y0engy0150####ca 978-0-6452954-9-8 ENG xxu General. BUS000000 Shumilina, Vera Evgen'evna Don State Technical University Krokhicheva, Galina Egorovna Don state technical University Mezentseva, Yuliya Ruzanovna Don State Technical University Evstafieva, Elena Mikhailovna Rostov State Economic University "RINH" Sidorina, Tat'yana Viktorovna Don State Technical University (DSTU), Izvarina, Nataliya Yur'evna Don State Technical University Nikulina, Ol'ga Viktorovna Don State Technical University Kazanceva, Svetlana Yur'evna Don State Technical University Sokolova, Al'bina Nikolaevna of the DGTU Starukhin, Vitaliy Anatolievich Tula State University Semerninova, Darya Olegovna Don state technical university Gorodinskaya, Irina Yurievna Don state technical university Lukiyanova, Aleksandra Konstantinovna Don state technical university Tian, Yu Don state technical university Cherkasov, Kirill Vadimovich Don State Technical University Leonova, Mariya Evgenievna Don state technical university Fedunova, Victoriya Sergeevna Don State Technical University Adamov, Timofei Alexandrovich Don state technical university Gidzhieva, Polina Vladimirovna Don state technical university Panchilova, Ekaterina Alekseevna Don state technical university Reutova, Ravida Olegovna Don State Technical University Cherkasova, Ol'ga Sergeevna Don State Technical University Volkova, Vladislava Vital'evna Донской государственный технический университет Nelipa, Anastasiaya Pavlovna Don State Technical University Astashova, Olga Vitalievna Don state technical university Management of enterprises and organizations: problems and solutions Monography Melbourne AUS PUBLISHERS 2021 141 p. At the present stage in the global information society, a new economic structure is being actively formed - digital. There is a digitalization of economic processes and the penetration of information technologies into all spheres of activity. There are new requirements for the sources of competitive advantages of enterprises and effective concepts of their functioning and management. This monograph is a collective work of teachers, students, graduate students, undergraduates of the Department of Economic Security, Accounting and Law, Don State Technical University, Rostov State Economic University RINH, Tula State University. It is devoted to the consideration of individual problems of management of enterprises and organizations. economic security, economics, innovation, digitalization, planning, entrepreneurship, management, risks, bankruptcy, outsourcing, competitive intelligence, strategic management, strategic planning 10.26526/monography_6180d1003e3fd1.15351579 Shumilina, VE Prospects for the recovery of economic growth in modern Russia / VE Shumilina, Ya. S. Litvinova // Directions of improving the economic security of the Russian Federation in the context of economic recession and pandemic. - Rostov-on-Don: AUSPUBLISHERS, 2021 .-- S. 156-163. Korovina A.B. Small business globalization. Features of globalization. [Text] / A. B. Korovina, E. Novik // Finance and Management. - 2018. - No. 4. - C.3. Letova M.K. Factors contributing to the development of small business [Text] / M.K. Letov. Moscow: 2019. Melnikova Yu.A. The role of small business in various countries [Text] / Yu.A. Melnikova // Globalization and Business. - M., 2019. No. 9. - P.2-3. Mikhailova OR Economic policy of Russia in the sphere of small business. Mikhailova // Small business .– 2016.– №5. Mikhaleva EP Ways of solving the problems of small business // Economy, globalization. - M., 2020. No. 10. Shumilina, V. E. Statistical analysis of small and medium-sized businesses in Russia for the period 2017-2019 / V. E. Shumilina, V. A. Kleptsov // Business safety management in modern conditions. - Moscow: AUSPUBLISHERS, 2021 .-- S. 3-14. Shumilin P.E. Accounting and audit of enterprise reorganization / P.E. Shumilin / RSSU, Rostov-on-Don, 2012 Shumilina, V. E. Analysis of the impact of the pandemic on business development / V. E. Shumilina, I. V. Yunkina // Business security management in modern conditions. - Moscow: AUSPUBLISHERS, 2021 .-- S. 212-219. Tomashuk E.A. Methods of organizing small business in the formation of a system of interaction between enterprises // Engineering Bulletin of the Don. - 2012. - No. 4-2 (23). - S. 172. Nikulina OV, Novoselova IV, Kotomenkova V.Yu., Seredina VV Risk management for effective implementation of investment and construction projects // Actual problems of socio-economic development of Russia. - 2020. - No. 2. - S. 39-42. Zilberova I.Yu., Novoselova IV, Nikulina OV Improving organizational behavior in the management system of entrepreneurial structures of the construction industry in Russia // Engineering Bulletin of the Don. - 2018. - No. 1 (48). - S. 147. Sukhinin S.A. Innovative component as a factor in the development of the economy of the regions of the South of Russia // Integration processes in the modern geoeconomic space: materials of the scientific and practical conference. Simferopol: Crimean Federal University. IN AND. Vernadsky. - 2020 .-- S. 255-258. Shumilina, V. E. Economic security in the system of sustainable functioning of the enterprise / V. E. Shumilina, V. A. Grushina, E. A. Golovko // Economic security, accounting and law in the Russian Federation: realities and prospects, 05 May - 05 2019, 2019 .-- S. 81-85. Modeling the processes of aggregation and disaggregation of net assets and net liabilities / P.Ye. Shumilin // RUBIKON. Collection of scientific works of young scientists. Rostov State University. Rostov-on-Don, 2005.S. 85-87. Bardanosova A.A., Kozel I.V. Disadvantages of using strategic planning in the activities of organizations // Kant: Economics and Management. - 2015. - No. 1. - P. 66-69. Bondar AR, Kasabova KI, Kodua LK The role of strategic planning in the activities of the organization // Collection of scientific works based on the materials of the 7th international. scientific and practical conf. "Modern trends in the development of science and technology", 2015. - P. 19-21. Shumilina, V. E. Ways of increasing the financial stability of an enterprise to ensure economic security / V. E. Shumilina, K. N. Abdullaeva, T. V. Sushkova //: Modern problems of economic security, accounting and law in the Russian Federation. Volume 4, January 11, 2018 - 31 2019, 2019 .-- P. 5. - DOI 10.26526 / conferencearticle_5c50616cd8cac1.84580638. Grigoryan N.L. On the question of the possibility of using PEST analysis in strategic management // Modern trends in the development of science and technology. - 2015. - No. 4. - P. 74-76. Divaeva L.P. The influence of the external environment of the organization on its development // Collection of scientific works based on the materials of the 15th All-Russian. scientific and practical conf. "Social processes in modern Western Siberia". Issue 15. –Gorno-Altaysk, RIO GAGU, 2014. - P. 3436. Zaeva E.D., Firsova E.V. Network planning as a method of making managerial decisions // Technics and technologies, politics and economics: problems and prospects: materials of the 3rd international. scientific and practical conf. - Kolomna, 2016 .-- S. 244-249. Milyuchenko M.V. Stages and methods of strategic planning / M.V. Milyuchenko // Restructuring of the Russian economy and industrial policy: scientific and practical materials. conf. with foreign participation. –SPb.: Polytechnic. un.-t 2015. - pp. 354-358. Zaitseva N. P. Innovative processes of development of the world economy: lecture notes / N.P. Zaitseva, G.G. Zabnina / Belgorod State national research. un-t. - Belgorod: Belgorod: NRU BelGU, 2018 - 57 p. Zykova T.I. Trends in innovative development of the economy in Russia / T.I. Zykova, D.T. Mannapova // International Youth Symposium on Management, Economics and Finance: Collection of articles. scientific. Art. - Kazan, 2019. - P. 169-172. A. V. Kolesnikov. Long-term forecast and programming of financing of internal costs of the innovation and investment sector of the Russian Federation / A.V. Kolesnikov // RussianEconomicBulletin. - 2019. - T. 2, No. 4. - S. 33-43. Kurnosova E.A. Kurnosova E.A. Infrastructure development concept for innovative activity of the industrial sector of the Russian Federation // Financial Economics. - 2020. - No. 1.– P. 174-178. Kulapov M.N. Technological aspects of the theory of management of innovative processes: system analysis and approaches to modeling / M.N. Kulapov, V.P. Varfolomeev, P.A. Karasev // Drucker Bulletin. - 2018. - No. 3. - S. 82-100. Matuzenko E.V. Innovations in commercial activity: study guide / E.V. Matuzenko, Yu.A. Naplekova; Belgorod University of Cooperation, Economics and Law. - Belgorod: Publishing house of the Belgorod University of Cooperation, Economics and Law, 2018 .-- 148 p. Yusupov A.Sh. Economic characteristics and classification of innovation activity / A.Sh Yusupov // Bulletin of the branch "Russian State Social University" in the city of Osh of the Kyrgyz Republic. - 2018. - No. 1. - P. 116-124. Bashkirova V.V., Methods of risk reduction // Innovations in Science No. 12 (88), 2018. Hasanov B.G., Napkhonenko N.V., Karaeva M.R. Risk management: textbook. allowance / N.V. Napkhonenko, M.R. Karaeva; South-Russian State Polytechnic University (NPI) named after M.I. Platova. - Novocherkassk: YRSPU (NPI), 2017 .-- 110 p. Knyazeva E.G., Yuzvovich L.I., Lugovtsov R.Yu., Fomenko V.V., Financial and economic risks: textbook / E.G. Knyazeva, L.I. Yuzvovich, R. Yu. Lugovtsov, V.V. Fomenko. - Yekaterinburg: Ural Publishing House. University, 2015. – 112 p. Kuleshova E.V. Project Risk Management: tutorial / author-comp. E. V. Kuleshova. - 2nd ed., Add. - Tomsk: El Content, 2015. Panyagina A.E. Approaches to understanding and classification of risks // Modern Economics: Problems, Trends, Prospects, No. 6, 2012. \ Shumilin P.E., Petrenko A.P., Pogrebanya D.V. The role of the reserve-insurance system in conditions of risk and uncertainty in construction organizations / P.E. Shumilin, A.P. Petrenko, D.V. Burial // CONSTRUCTION. ARCHITECTURE. ECONOMY. Materials of the International Forum "Victory May 1945": a collection of articles. DSTU 2018.S. 187-190. Shumilina, V.E. Forecast estimates of commercial risks of industrial enterprises / V.E.Shumilina, A.I. Panchenko //: Mathematics in Economics, Rostov-on-Don, November 12 - 27 2018. - Melbourne: AUS PUBLISHERS, 2018 .-- S. 34-42. - DOI 10.26526 / conferencearticle_5c24b1cf9676e1.49698531. Shumilina, V. E. Risk management of enterprise reorganization / V. E. Shumilina, O. Yu. Golubeva, D. R. Stulin // Science and World. - 2018. - No. 1. - P. 11-15. Balashov A. I., Belyakov V. G. Business law for economists. Textbook and workshop. M: Yurayt, 2021.334 p. Barinov A. M., Bushev A. Yu., Gorodov O. A. Commercial (entrepreneurial) law. Textbook. In 2 volumes. Volume 2 / ed. Popondopulo V.F.M: Prospect, 2020.640 p. Morozov GB Legal regulation of entrepreneurial activity. Study guide for academic undergraduate studies. M: Yurayt, 2019.420 p. Popondopulo VF, Barinov AM, Bushev A. Yu. Commercial (entrepreneurial) law. Textbook. In 2 volumes. Volume 1 / ed. Popondopulo V.F.M: Prospect, 2020. 608 p. Entrepreneurial law of Russia: results, trends and ways of development: monograph / E.G. Afanasyeva, A.V. Belitskaya, V.A. Vaypan and others; otv. ed. E.P. Gubin. M .: Yustitsinform, 2019.664 p. Business law. Legal regulation of certain types of entrepreneurial activity 2nd ed., Trans. and add. Textbook for undergraduate and graduate programs / ed. Ruchkina G.F.M .: Yurayt, 2019.392 p. Shumilin P.E., Petrenko A.P., Pogrebanya D.V. The role of the reserve-insurance system in conditions of risk and uncertainty in construction organizations / P.E. Shumilin, A.P. Petrenko, D.V. Burial // CONSTRUCTION. ARCHITECTURE. ECONOMY. Materials of the International Forum "Victory May 1945": a collection of articles. DSTU 2018.S. 187-190. Shumilina, V. E. Forecast estimates of commercial risks of industrial enterprises / V. E. Shumilina, A. I. Panchenko //: Mathematics in economics, Rostov-on-Don, November 12 - 27 2018. - Melbourne: AUS PUBLISHERS, 2018 .-- S. 34-42. - DOI 10.26526 / conferencearticle_5c24b1cf9676e1.49698531. Shumilina, V. E. Risk management of enterprise reorganization / V. E. Shumilina, O. Yu. Golubeva, D. R. Stulin // Science and World. - 2018. - No. 1. - P. 11-15. Abdullaev N.A. Indicators of the economic security of the enterprise / N.A. Abdullaev // Questions of theory and methodology. - M .: Delo, 2019. Avdiyskiy V.I. Factors affecting the economic security of an economic entity / V. I. Avdiskiy, V. A. Dadalko, N. G. Sinyavskiy // Study guide. - M .: INFRA - M, 2019. Alpidovskaya M.L. Review of the views of domestic and foreign scientists on the definition of "risk" // Management in Russia. - 2020. - No. 1. - P. 5-7. Arslanov Sh.D. Analysis of the initial cause of risks / Sh.D. Arslanov, Kh.D. Arslanova, B.D. Arslanov // Issues of structuring the economy. - 2019. - No. 1. Afontsev S.D. Operator reliability assessment / S.D. Afontsev // World Economy and International Relations. - 2019. - No. 3. - P. 22. Belyanova E., Nikolaenko S. Strengths and weaknesses of the SWOT-analysis method / E. Belyanova, S. Nikolaenko // Economic Issues. - 2016. - No. 9. - P.1-2. Brodsky B.E. Assessing and Ranking Risks: A Study Guide. - M .: GU HSE, 2018. N.V. Burova Matrix (map) of risks of internal control / N.V. Burova // Questions of statistics. - 2019. - No. 6. - P. 1-2. Baldin K.V. Risk management: Textbook. A manual for university students enrolled in the specialty of economics and management [Text] // K.V. Baldin, S.V. Vorobiev. - M .: UNITY - DANA, 2019. Gimpelson V., Kapelyushnikov R. Monitoring the activities of an economic entity // Economic Issues. - 2018. - No. 11. Glinkina S. Purpose of the internal control system / S. Glinkina, G. Kleiner // Russian economic journal. - 2019. - No. 5-6 - P.5-6. Gracheva M.V. Risk - management of an investment project: a textbook for university students studying in economic specialties [Text] // M.V. Gracheva, A.B. Sekerina. - M .: UNITY - DANA, 2020. Echmakov S.M. Common threats to the internal control system of Russian organizations. - M .: Finance and Statistics, 2019. Kozlova M.I. Tasks Solved by the Internal Control System / M.I. Kozlova // Society and Economy. - 2018. -№9.-C.11. Igonina L.L. Measures supporting the economic security of the organization // Economic security of the enterprise.– 2020. – №2. Kruglov N.M. The essence of risks and threats affecting the economic security of the enterprise / N.M. Kruglov, D.V. Dotsenko // National interests: priorities and security.– 2019.– No. 15. Kamenskaya E. A. The position of economic security in the development of the digital economy // Scientific research. - 2019. - No. 1 (27). - S. 2-14. Shumilin P.E., Petrenko A.P., Pogrebanya D.V. The role of the reserve-insurance system in conditions of risk and uncertainty in construction organizations / P.E. Shumilin, A.P. Petrenko, D.V. Burial // CONSTRUCTION. ARCHITECTURE. ECONOMY. Materials of the International Forum "Victory May 1945": a collection of articles. DSTU 2018.S. 187-190. Kazakova NA Concepts of controlling the economic security of a company: analysis of Russian and foreign approaches // Fundamental research. - 2019. - T. 2. - No. 12. - S. 32-43. Ivanova EA The concept of economic security as a factor in increasing the competitiveness of an enterprise // Economy and management in the XXI century: strategies for sustainable development. - 2019.- S. 4-12. Borovkova VA, Borovkova VA Effectiveness of the enterprise risk management strategy // Implementation of the results of innovative developments: problems and prospects. - 2018 .-- S. 14-25. Shalaev I. A., Soboleva I. A., Nikolaenko N. M. Modern methodological approaches in risk management of industrial enterprises // Innovative economy: prospects for development and improvement. - 2019. - No. 7 (17). - S. 30-43. Shumilina, V. E. Forecasting estimates of commercial risks of industrial enterprises / V. E. Shumilina, A. I. Panchenko //: Mathematics in Economics, Rostov-on-Don, November 12 - 27 2018. - Melbourne: AUS PUBLISHERS, 2018 .-- S. 34-42. - DOI 10.26526 / conferencearticle_5c24b1cf9676e1.49698531. Shumilina, V. E. Risk management of enterprise reorganization / V. E. Shumilina, O. Yu. Golubeva, D. R. Stulin // Science and World. - 2018. - No. 1. - P. 11-15. Eriashvili ND, Groshev IV, Guseva SG Management of entrepreneurial risks in the system of economic security // Bulletin of economic security. - 2021. - No. 2. - S. 18-27. Adzhanyan A.S., Malinskaya A.I. and others. Risk management as the most important tool for ensuring organizational efficiency // Financial Economics. - 2021. - No. 1. - S. 237-241. Bunkovsky D.V. Methods for minimizing enterprise risks // Management issues. - 2018. - No. 5 (35). - S. 125-129. Izvarina N.Yu., Domnich M.P. Features of the application of the mechanism of analysis and assessment of entrepreneurial risks in modern conditions // Scientific dialogue: Economics and management. - 2018 .-- S. 24-27. Certificate of registration of the database RUS 2018620672. Hedging as an element of risk management in the system of economic security // Arkhipov E.L., Krokhicheva G.E., Izvarina N.Yu., Bazdikyan M.Yu., Getta T.G., Pedanova K.S. 03/19/2018 Vakulin, M. V. Competitive intelligence [Text]: tutorial / M. V. Vakulin.- St. Petersburg: Intermedia, 2019.- P.5. Kravtsov, A. A. The use of competitive intelligence to improve the competitiveness of the enterprise [Text] / A. A. Kravtsov // Actual problems of economic sciences. –2019.– No. 6-1. - S. 11–12. Romanov, V. V. Business: Competitive intelligence [Text] / V. V. Romanov, A. M. Potapenko, V. V. Romanov // Izvestia YUZGU. Series: Economics. Sociology. Management. - 2018. - No. 3 (16). - P. 17. V. P. Savateev Competitive intelligence [Text]: / V. P. Savateev, A. V. Petrintsky, I. L. Trunov [and others]. - Moscow: Yurayt, 2018. Tabolin A. D. Competitive intelligence in the system of ensuring the strategic development of an enterprise [Text] / A. D. Tabolin, R. I. Makarenko // New science: problems and prospects. - 2019. –№6-1. Ulchenko M.V. Principles of Competitive Intelligence [Text] / M.V. Ulchenko // Problems of theory and practice of management. - 2018. - No. 3. –C.11. Ufimsky, Yu. A. Competitive intelligence: a new look in the context of globalization of the economy [Text] / Yu. A. Ufimsky, AO Egorenko // Management of economic systems: electronic scientific journal. Shpotov, B. Signs of competitive intelligence [Text] / B. Shpotov // Problems of theory and practice of management. - 2019. - No. 3. –C.15. Shatalov A. The main forms of competitive intelligence / A. Shatalov, // New science: problems and development prospects. - 2019. –№8. – C.2-3. Shcherbakov L.I. Goals and objectives of competitive intelligence [Text] / Shcherbakov L. I., Z. A. Divnenko [and others] // Economic sciences fundamental research. - 2018. - No. 5. Porter, ME Competitive strategy: Methods for analyzing industries and competitors [Text] / ME Porter. - New York: Free Press, 1980 .-- 422 p. P.E. Shumilin Modeling the processes of aggregation and disaggregation of net assets and net liabilities / P.E. Shumilin // RUBIKON. Collection of scientific works of young scientists. Rostov State University. Rostov-on-Don, 2005.S. 85-87. Shumilina, VE Theoretical and methodological approaches to the organization of accounting by segments and types of activity / VE Shumilina // Engineering Bulletin of the Don. - 2012. - No. 3 (21). - S. 822-825. Chernov V.A. Cost management: a textbook for universities. M .: KNORUS, 2017.178 p. Kizilov, A. N. Management aspects of a structured working chart of accounts / A. N. Kizilov, V. E. Shumilina // Accounting and statistics. - 2007. - No. 2 (10). - S. 15-20. Official site of the Unified information system in the field of procurement [Electronic resource]. - Access mode: https://zakupki.gov.ru. - Date accessed: 2021. PJSC Magnit [Electronic resource]. - Access mode: https://www.magnit.com. - Date accessed: 2021. PJSC Sberbank [Electronic resource]. - Access mode: https://www.sberbank.com. - Date accessed: 2021. Tinkoff Journal [Electronic resource]. - Access mode: https://journal.tinkoff.ru/wiki/terms/. - Date accessed: 2021. Babaeva Z.Sh. Outsourcing and outsourcing schemes: advantages and disadvantages // Issues of sustainable development of society. - 2021. - No. 4. - S. 225-229. Guryanova E.A. Transaction costs of the organization in the conditions of informatization of the economy // Intellect. Innovation. Investments. –2020. –№ 6. –C. 33-39. Iskoskov M.O. Outsourcing as one of the ways to reduce transaction costs // Economics and Management. - 2012. - No. 5 (79). - S. 44-47. Meshcheryakova S.A., Davletshina L.M. The essence and mechanism of the outsourcing business model // Business. Education. Right. –2020. –No. 2 (51). -WITH. 175-179. Palagin A.A., Ogoreltsev Yu.A. Outsourcing in the strategy of modern business // Naukosphere. –2021. –№ 3-2. -WITH. 251-256. Kritskaya. M. Moratorium on bankruptcy. Magazine "Kontur" 2020 Legal navigation system "Codes and Laws" // https://www.zakonrf.info/. Egorova VA Theoretical foundations of the study of insolvency (bankruptcy). Article / Electronic scientific and practical journal "Modern scientific research and innovation", 2021. Dodonova E. A. Economic and legal aspects of bankruptcy, 2021. Electronic resource: // https: //base.garant.ru/73842428/. Raizberg B.A. Modern Economic Dictionary, 2017. Gartina Yu. A. Theoretical aspects of the procedure for recognizing a legal entity as insolvent (bankrupt) / Yu. A. Gartina // Baltic Humanitarian Journal. - 2020. - T. 7, No. 1. - P. 337–340. Kulieva L. Ch. Bankruptcy of legal entities / L. Ch. Kulieva // New legal bulletin. - 2019. - No. 4 (6). - 33–36 p. Portnova E. V., Kochetkov D. Yu. Formation of the institution of insolvency (bankruptcy) in modern Russian law / E. V. Portnova, D. Yu. Kochetkov // Electronic scientific journal “Science. Society. State". - 2019. - T. 7, No. 2 (26). - 135-141 p. - URL: http://esj.pnzgu.ru. - Date of publication: 06/30/2019. Polishchuk T. A. Bankruptcy of legal entities in Russia / T. A. Polishchuk, D. A. Markova // Society: politics, economics, law. - 2017. - No. 6. - 34–39 p. Zaporozhets Yu. A. Problems of the supervision procedure in case of bankruptcy of a legal entity / Yu. A. Zaporozhets, I. S. Shulzhenko // - URL: https: /interactive-plus.ru/ru/article/80827/discussion_platform Gortra MM Admissibility of the participation of third parties in the arbitration process in insolvency (bankruptcy) cases / MM Gortra // Proceedings of the Institute of State and Law of the Russian Academy of Sciences. -2018. - T. 13, No. 2. - 173-189 p. Federal Law of 26.10.2002 N 127-FZ (revised from 20.04.2021) "On insolvency (bankruptcy)" URL: http://www.consultant.ru/document/cons_doc_LAW_39331/a7a4a813672c6255bd00b9323a768b1892c97cda/ Federal Law "On Insolvency (Bankruptcy)" dated 26.10.2002 N 127-FZ Legal basis for bankruptcy. Barenboim L., M. 1994 Fedorova G.V. Financial analysis of enterprises with the threat of bankruptcy. - M .: Omega, 2017 N.V. Patrushina. Analysis of financial results according to financial statements / Accounting. Moscow: 2018 Bakanov M.I., Sheremet A.D. The theory of economic analysis - Moscow: "Finance and Statistics", 2017 Ivanov G.P. Anti-crisis management from bankruptcy to financial recovery - M .: Law and Law, UNITI, 2019 Savitskaya G.V. Economic analysis - M .: OOO "New knowledge", 2017 Federal Law of October 26, 2002 N 127-FZ "On Insolvency (Bankruptcy)". The Criminal Code of the Russian Federation of 13.06.1996 N 63-FZ (as amended on 05/04/2021, as amended on 08/04/2021). Code of the Russian Federation on Administrative Offenses of 30.12.2001 N 195-FZ (as amended on 26.05.2021). Abdullaev N.A. Concept and signs of insolvency (bankruptcy): Vopr. theory and methodology. - M .: Delo, 2019 .-- p. 3-4. Avdiskiy VI, Dadalko VA, Sinyavskiy NG Intentional bankruptcy. Textbook. allowance. - M .: INFRA - M, 2018 .-- p. 1-2. Alpidovskaya M. L. Fictitious bankruptcy. // Management in Russia. - 2017. - No. 1. - P.4. Arslanov Sh.D., Arslanova Kh.D., Arslanov B.D. Objectives of the declaration of fictitious bankruptcy // Questions of economic structuring. - 2018. - No. 1. Afontsev S. D. Algorithms for solving the problems of deliberate and fictitious bankruptcy // World Economy and International Relations. - 2019. - No. 3. - P. 22. - P.1-4. Belyanova E., Nikolaenko S. Types of direct deals of companies // Questions of economy. - 2016. - No. 9. Brodsky B.Ye. The legal framework governing the methods of analyzing the financial condition: Textbook. - M .: GU HSE, 2018 .-- P.3-5. There is an electronic copy auspublishers.com.au