Environmental Instability Research Articles

«Зелена» енергетика як основа економічного відновлення України в умовах нестабільності зовнішнього середовища

Green energy has become especially important in the modern world due to the exacerbation of climate change problems, the depletion of traditional energy sources and the need to maintain environmental stability. In the context of changes in the natural and socioeconomic environment, the transition to renewable energy is an important part of the development strategies of different countries. Ukraine, which is currently facing economic and political challenges, has a huge potential for the development of green energy, which can become a key factor in Ukraine’s economic recovery. The aim of the article is to study and analyze the conception of green energy as the basis for the economic recovery of Ukraine in the context of instability of the external environment. The article analyzes the definition of «green energy» and provides the authors’ own definition of this term. The key aspects of green energy are defined, among which the reduction of greenhouse gas emissions, energy security, sustainable development and environmental safety should be highlighted. The main factors influencing the development of green energy in Ukraine, such as economic instability, war, regulatory barriers and changes in tariff policy, are identified. The impact of green energy on the economy of Ukraine is studied. As a result, a positive impact on such aspects as the economic potential of green energy, energy independence and security has been identified. The government programs and plans to stimulate the development of green energy, in particular the Energy Strategy of Ukraine for the period up to 2050 and the National action plan on energy efficiency and renewable energy, are analyzed. The main directions of introduction of the latest technologies in green energy, in particular solar and wind energy, energy storage systems and Smart Grid technologies, have been identified. The use of these technologies will help improve the efficiency and reliability of energy systems. Therefore, green energy should be considered a key area of sustainable development, the main idea of which is to maximize the use of renewable energy sources and reduce emissions of harmful substances during the production and consumption of energy.

Financial performance of external economic activities of enterprises under force majeure circumstances

The article examines the specifics of ensuring effective financial performance of foreign economic activities of enterprises in the conditions of force majeure and dynamic changes in the business environment. It was determined that in the context of globalization and the instability of the world economic environment, modern enterprises face various challenges and threats, which include systemic economic crises, natural disasters, political and military conflicts, and other force majeure events. The key aspects of the influence of force majeure circumstances on the financial performance of business entities in the foreign economic sphere are considered. The functional strategies of risk management were analyzed and the measures that could be aimed at ensuring the stability of enterprises in crisis situations were determined. The role of financial planning, liquidity management and financial analysis in the conditions of unfavorable business conditions of enterprises is studied. The peculiarities of adaptation of the financial management of enterprises to changes in the external environment are determined, and the criteria of optimal strategies for ensuring the stability and efficiency of the economic activity of enterprises in conditions of force majeure are formulated. The objective need of business entities to provide tools to effectively manage financial performance in conditions of increasing uncertainty and risks on the international market has been proven. The impact of force majeure on international financial markets and their reaction to changes in the economic environment is studied. The impact of crisis situations on the financial aspects of enterprise activity is analyzed. The practical aspect of ensuring the ability of enterprises to successfully adapt their economic activities to force majeure circumstances and ensuring the stability of foreign economic activity is considered. The principles of risk management, which are key elements of a successful strategy and backup planning of enterprises, have been studied, on the basis of which the most effective approaches to managing financial performance in unstable conditions have been determined.

УПРАВЛЕНИЕ СЕБЕСТОИМОСТЬЮ ПРОДУКЦИИ В ОРГАНИЗАЦИИ

Managing the cost of production in modern conditions of market economy development becomes a key factor in the successful functioning of organizations. The rapid development of technology, changes in consumer demand, increased competition and the instability of the economic environment create the need for effective cost management to reduce product costs. This is especially true for companies engaged in the production and sale of their own brands. The article analyzes the existing concepts of “organization”, its structure, role, functions and types, the main aspects of cost and cost management, as well as the methods and tools used to effectively manage them. A recommendation is made to compare the results in different time periods, between different departments of the organization or with industry standards. It was concluded that profitability of products, analysis of deviations, comparative analysis and benchmarking, efficiency factors are the main methods used to assess the effectiveness of cost and cost management of products. Each of these methods has its own features and advantages, and their combination allows you to obtain a comprehensive assessment of the effectiveness of cost and cost management processes. The application of these methods helps to identify opportunities to reduce costs, increase profitability and ensure the competitiveness of the organization in the market.

АКТУАЛІТЕТИ ФІНАНСОВОЇ БЕЗПЕКИ СУБ’ЄКТІВ ПІДПРИЄМНИЦТВА УКРАЇНИ В УМОВАХ ВІЙНИ ТА ПОВОЄННИЙ ЧАС

The article presents a scientific-expert and sociological assessment of the financial security of business entities of Ukraine in wartime and postwar times. The process of managing the financial security of business entities in the system of ensuring their financial stability was considered and the level of instability of the external environment of business entities in war conditions was assessed. Economic instability, the spread of crisis phenomena, and geopolitical conflicts pose a real threat to the financial security of all business entities. Today, the state sovereignty and financial security of the state as a whole, the fullness of the state budget, the creation of a reliable material and technical base, and jobs depend on Ukrainian enterprises and their stable operation. Security of the enterprise and development of the so-called “immunity” to threats, both external and internal, is one of the main tasks of the financial security management system of business entities. Assessing or predicting the financial security of business entities under martial law is a significant difficulty since the military situation creates force majeure circumstances that can lead not only to a reduction in the volume of the enterprise activities but also to a possible complete stop or even to an irretrievable loss of property or resources. We came to the conclusion that martial law, being one of the main reasons of enterprise instability, is the greatest danger to an enterprise and can lead to the destruction of its potential (industrial, technological, scientific, technical, and personnel) as the main factor in the life of an enterprise. New challenges require sound financial management and quick responses ‒ adjusting business models, strengthening financial security to continue functioning in the market, etc.

BIBLIOMETRIC ANALYSIS OF SCIENTIFIC RESEARCH ON CURRENT PROBLEMS OF THE CRITICAL INFRASTRUCTURE DEVELOPMENT

At present, in the global world, multifaceted issues of the development of critical infrastructure in the conditions of the formation of a security environment have become especially relevant. This is due, first, to the fact that critical infrastructure facilities in the countries of the world are subject to real or potential threats created by natural disasters, ecological and man-made disasters, terrorist attacks, and military conflicts. In view of this, the purpose of this study is to determine the trends and key areas of research in the development of critical infrastructure in the context of global challenges and threats based on bibliometric analysis using the VOSviewer software. As a result of the study, it was established that the development of critical infrastructure is a process of transformational changes of priority and strategically important objects, systems, networks for the economy through the transition of key infrastructure components to a qualitatively new level of functioning due to adaptation to the variability and instability of the exogenous environment, taking into account the influence of possible threats, risks and modern challenges. In this regard, the development of critical infrastructure is connected with the processes of its modernization, restoration and reconstruction. In this regard, the article carries out a bibliometric analysis of the relationship between the terms “critical infrastructure development”, “critical infrastructure restoration”, “critical infrastructure reconstruction”, “critical infrastructure modernization”. A network visualization map of citations of articles on the development of critical infrastructure was built using the VOSviewer toolkit. Visualization of the network map of keywords based on bibliographic data made it possible to single out 4 clusters that characterize the key areas of research: identification, adaptation, digitization, disasters and natural disasters. It has been proven that the priority direction of further research should be the substantiation of the National Strategy for the Protection of Critical Infrastructure in Ukraine, taking into accounts the best world practices and the development of recommendations for improving the regulatory and legal support for the development of critical infrastructure from the standpoint of national security. Keywords: national economy, critical infrastructure, critical infrastructure objects, threat, vulnerability, danger, risk, national security, protection, sustainability, transformation, modernization, recovery, bibliometric analysis, trend analysis, cluster analysis, research clusters, international scientometric bases.

ДОСЛІДЖЕННЯ ЕКОНОМІЧНОЇ СТІЙКОСТІ ЯК ОСНОВИ ЗАБЕЗПЕЧЕННЯ ЕКОНОМІЧНОЇ БЕЗПЕКИ НА МІКРОРІВНІ

The article is devoted to the study of the economic sustainability and economic security of an enterprise in the conditions of multiple external environment.In the conditions of instability of the external environment of enterprises, the problems of ensuring their economic stability and adaptability acquire priority importance. Ensuring the economic stability of the enterprise is a guarantee of viability and the basis of stable economic development, competitive position and competitive advantages in the market. It gives priority in attracting investments, obtaining loans, choosing contractors and attracting qualified personnel. The higher the economic stability of the enterprise, the higher its adaptability, independence from changes in the market and, therefore, the lower the probability of bankruptcy.It is proven that the economic security of the enterprise largely depends on the component of economic stability, solvency, liquidity, profitability. It is indisputable that economic sustainability is the basis of enterprise security and the ability to implement development strategies in conditions of minimizing the impact of risks, threats and dangers. It was noted that the effectiveness of the relationship and mutual influence of the economic stability and security of the enterprise is reflected in its financial flexibility based on the ability to change the volume and structure of funding sources, as well as the directions of investment of financial resources due to the influence of risks, threats, dangers of the internal and external environment.Therefore, without ensuring the economic stability of their enterprises in the conditions of a market economy, enterprises will not be able to operate successfully on the market. The modern market is constantly changing. Since changes are happening quickly, adapting to them becomes a significant advantage of enterprises in the fight against competitors.

A Multi-Objective Approach to Hybrid Renewable Energy Systems: Cascading Hydropower for Solar and Wind Variability Compensation

Renewable energy sources like solar and wind face an insurmountable obstacle in the form of environmental change-induced discontinuity and instability. Since hydropower is quick to respond and doesn't cost much to alter, it was a common choice for electric energy system correction. A cascade hydropower (CHP) station compensates the hydro power-solar-wind energy system that we present in this study, which considers several long-term goals. Among the model's objectives is the optimization of the power system's annual total power generation while simultaneously minimizing power output variations. As a prerequisite for optimizing hydropower, this model first determines the total Photovoltaic (PV) and wind power, and then feeds those numbers into the power grid. In order to obtain a set of solutions for the model that has been proposed, we suggest an enhanced non-dominated sorting whale optimization algorithm (NSWOA). According to the findings, decision-makers have access to a plethora of options for optimal selection through the revised NSWOA, and hydropower's superior modifying capabilities more than compensate for the PV and wind power's deficiencies.

Preserving Harmony in Bali: An Environmental Philosophy Approach to Tackling Over-tourism

Bali, a beautiful island in the Indonesian archipelago, has been a centre of world tourism for the last few decades. However, the influx of tourists has contributed significantly to the island's economic development; the phenomenon of 'over-tourism' has taken hold and has been in the spotlight in recent years. Over-tourism is characterized by several negative impacts, including environmental degradation, social disruption, and economic instability. This paper attempts to delve deeper into addressing that issue by using ecological epistemology as a foundation for understanding the interconnectedness of the natural and social worlds. It can be used to understand how over-tourism affects the environment, the local community, and the tourism industry. In addition, cybernetic epistemology is a framework for understanding how systems can rethink and adapt to changes. It can be used to understand how the tourism industry can be managed more sustainably. Therefore, in this context, ecological epistemology and cybernetic epistemology can be used to understand and address the issue of over-tourism in Bali. Furthermore, they offer different perspectives and methods that can be used to complement each other. By using both approaches, we can develop more comprehensive and effective solutions to this complex problem, especially in identifying the relevance of Tri Hita Karana's local wisdom in dealing with over-tourism in Bali. Tri Hita Karana is a Balinese philosophy that emphasizes the harmony between humans, nature, and the gods. It could be argued that this local wisdom could be used to help address the challenges of over-tourism in Bali. Another point to consider through cybernetic epistemology is that we can also analyse the obligation of moral beings in protecting the environment, whether Tri Hita Karana is still relevant in over-tourism, how the epistemology of the environment becomes possible in Tri Hita Karana, and how moral action can be done to create harmonisation.

The Impact of Political Instability on Economic Growth: A Comparative Study Between Gujarat and Bihar From 2010-2020

This research paper investigates the impact of political stability on economic growth by comparing the two Indian states of Gujarat and Bihar from 2010 to 2020. The state of Gujarat is renowned for its advanced infrastructure and business-friendly policies, which have led it to become a major economic hub for India. Conversely Bihar has faced frequent government changes and widespread corruption, hampering its economic development. This study examines the governance models and consequent economic outcomes of both states. The research findings indicate how consistent governance in Gujarat has fostered investment and sustained economic development, while political instability in Bihar has deteriorated economic development. Additionally, international examples such as Singapore's stable political environment and Venezuela's monetary instability were also investigated to provide a broader context for understanding the relationship between political stability and economic growth.

Salons 4: Sustainabilities

Abstract The “Sustainabilities” salons, organized by the Fellows of the American Folklore Society, drew together folklorists from the United States, Europe, and Asia, who were interested in frameworks for the study and stewardship of culture at the nexus of economy, ecology, nature, and the multi-species ethnographic and ontological turn. Conversations highlighted the continuing friction between public environmental policies grounded in Western instrumental, anthropocentric attitudes toward nature, and deeply relational values espoused by Indigenous and environmental justice communities, and by the growing numbers of climate refugees and host communities—urban and rural—with whom folklorists and heritage scholars are increasingly engaged. Exploring what is most needed from folklorists in a time of global environmental instability, participants identified ways to build on solid foundations developed over decades of public folklore's place-based community engagement.

Enhancing environmental sustainability and biodiversity conservation in agrarian-oriented districts of Bryansk Oblast

The paper presents the results obtained from analysis of spatial disproportions arising due to distribution of ecosystems with protective and destabilizing features during agricultural development in Bryansk Oblast. The goal of the research is to reveal a contemporary ratio of such ecosystems at the intra-regional level on the basis of approaches that minimise vulnerability for the environment. Also, to set the tasks for strengthening biodiversity conservation in areas involved in agricultural use. It was determined that environmental sustainability of agroecosystem can be achieved by means of increasing of territories with protective features. Protective ecosystems are viewed as ecological cores of the ecological framework supporting landscape sustainability and preventing loss of biodiversity during agricultural activities. In total, 110 sites or ecological cores have been identified by comparing they spatial distribution in all agrarian-oriented districts of Bryansk Oblast. Since agricultural activity leads to environmental instability and affects biota, ecological cores can enhance environmental sustainability. The significance of this study is to find natural-based solutions that have to be grounded on calculation method applied in this research. A more detailed picture of environmental sustainability is highlighted via location of ecological belts consisting of high-priority sites for biodiversity conservation.

«Государство – наука – образование – бизнес»: стратегиче- ское партнерство в целях поддержки человеческого капитала и экономического развития

Introduction: human capital, the level of support for which directly affects the development of national and global economies, is a multifaceted concept that requires close attention from the main economic agents – government, science, education and business, as well as their unification when facing the problem of increasing human resources potential under conditions of external environment instability. Objectives: to proposal of economic agents role model in the interests of maintaining their long-term economic, educational and technological cooperation. Methods: logical method, system method, economic analysis, graphical modeling. Results: the need to identify the educational element in the “triple helix” concept and its modifications has been justified. The author’s role model for government, science, education and business is graphically presented in the context of partnerships under modern conditions; a corresponding matrix of competencies has been compiled based on eight parameters grouped into two broad areas. Systematization of coordination problems in “government – science – education – business” partnership within the Russian economy made it possible to identify key areas of cooperation in the form of an updated graphic role model and an adjusted matrix of economic agents competencies. Further prospects for research in the area under consideration are noted. Conclusions: a new format of functions within the framework of a role model, development of feedback channels as a tool for partner communications and satisfying the interests of partners because of resource exchange will allow to keep up a decent level of human capital in the Russian economy, improving its quality and increasing the innovative activity of scientific and educational organizations.

High-performance CsSnBr<sub>3</sub>/Si PN heterojunction photodetectors prepared by pulsed laser deposition epitaxy

Halide perovskite semiconductors have outstanding physical properties such as high light absorption coefficient, large carrier diffusion length, and high photoluminescence quantum efficiency, and demonstrate significant potential applications in optoelectronic devices such as photodetectors and solar cells. However, the toxicity and environmental instability associated with lead-based perovskites significantly limit their applications. An attractive solution is substituting tin for lead in perovskites and growing high-quality tin-based perovskite films. In this study, we adopt the pulsed laser deposition method to achieve the epitaxial growth of CsSnBr<sub>3</sub> films on silicon substrates. The morphologies, optical and electrical properties of the CsSnBr<sub>3</sub> films, as well as the CsSnBr<sub>3</sub>/Si heterojunction detectors, are comprehensively investigated with various characterization techniques, including XRD 2<i>θ</i>-<i>ω</i> and <i>φ</i> scans, atomic force microscope, scanning electron microscope, photoluminescence and time-resolved photoluminescence spectroscopy, and Hall electrical measurements. The results indicate that such a CsSnBr<sub>3</sub> film grows epitaxially onto the silicon substrate via a face-to-face mode. Interestingly, an unusual temperature-dependent bandgap increase is found to be due to the high electron effective mass of CsSnBr<sub>3</sub>. The CsSnBr<sub>3</sub> film shows the P-type semiconductor behavior with a high mobility of 122 cm²/(V·s), enabling the formation of an ideal Type-II heterojunction with the silicon substrate. The CsSnBr<sub>3</sub>/Si semiconductor heterojunction detector exhibits distinctive heterojunction PN diode characteristics in the dark and a pronounced photoresponse under illumination. At zero bias, the detector displays a switch ratio exceeding 10<sup>4</sup>, responsivity of 0.125 mA/W, external quantum efficiency of 0.0238%, detectivity (<inline-formula><tex-math id="Z-20240301150440">\begin{document}$D^* $\end{document}</tex-math><alternatives><graphic xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="5-20231645_Z-20240301150440.jpg"/><graphic xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="5-20231645_Z-20240301150440.png"/></alternatives></inline-formula>) of 2.1×10<sup>9</sup> Jones, response time 3.23 ms, and recovery time of 4.87 ms. Under a small bias of –1 V, the switch ratio decreases to 50, but responsivity and external quantum efficiency increase by 568 times. The detectors can maintain self-powered operation state with a high switch ratio of 10<sup>4</sup>, millisecond-level response time and millisecond-level recovery time. In conclusion, this work presents a self-powering, high-performance photodetector based on CsSnBr<sub>3</sub> epitaxial films integrated with silicon substrates.

Social and psychological features of affective disorders in people during crisis periods of life

The study’s relevance is due to the association between mental disorders and environmental instability. A frequent consequence of stress is post-traumatic disorder, which can significantly affect the personality and disrupt adaptation, causing subjective suffering. The purpose of the article is to update information on the structure and dynamics of socio-psychological features of affective personality disorders in the crisis period of life in the Ukrainian population associated with the war. The article uses the following methods: clinical and psychological, psychometric, and statistical (in particular, descriptive statistics) methods. The results of the study demonstrate various courses of bipolar affective disorders of the continuum type with the transformation of their dynamics. The study showed a significant increase in the negative symptoms of affective disorders under the influence of stress. The researchers demonstrated the severity of both depressive and manic phases of affective disorders under the impact of stress factors. The results indicate an exacerbation of the course of affective disorders in people under difficult life circumstances. The findings have theoretical significance and are promising for further research on typologisation, classification and identifying clinical and biological manifestations to represent the specifics of pathogenesis.

Personality organisation, traumatic childhood experiences, and alcohol use in a non-clinical group

Introduction and objective: Psychodynamic concepts assume that early experiences in relationships with close family members influence mental health. Kernberg’s model of personality organisation also assumes that the structure of personality depends on object relations, and the adaptability of individual dimensions of personality organisation will depend on, among others, quality of care in early childhood. In recent years, the self-medication hypothesis has become increasingly popular, arguing that alcohol use is secondary to personality difficulties. The research presented in the article aimed to assess the relationships between dimensions of personality organisation, traumatic childhood experiences, and alcohol use. Materials and methods: The sample consisted of 148 Polish adults, including 85 women and 63 men. The mean age was M = 32.61 (standard deviation, SD = 9.29). The Inventory of Personality Organization, the Childhood Experience Questionnaire (CEQ-58), and the Alcohol Use Disorder Identification Test (AUDIT) were used. Results: The results indicate positive low to moderate correlations between all personality dimensions and the severity of various adverse experiences. Alcohol use also increases with greater disturbances across all dimensions of personality organisation. Moreover, as traumatic experiences such as physical abuse, physical and emotional neglect, and environmental instability increase, the tendency to use alcohol also increases. Three clusters of individuals with different configurations of the investigated variables were also identified. Conclusions: The research has confirmed the relationships between personality organisation, traumatic childhood experiences, and alcohol use reported in the literature, thus prompting reflection on the use of alcohol as a form of self-medication.

Methods of Adaptive Management of Smart Enterprise Using Weak Signals

The methods of adaptive management of a smart enterprise are considered, and approaches to the management of the enterprise are defined, which, due to the monitoring of the surrounding environment and the forecast of the consequences of the implementation of management decisions, ensures the effective management of the enterprise in conditions of increasing instability of the external environment. The main characteristics of smart production are highlighted, including intelligent response, operational assets, adaptability, information availability, collection and processing of information in real time. A basic four-level structure of a smart enterprise management system using weak signals has been developed, which, due to the combination of the global Internet, wireless networks with transmitters, executive mechanisms and the external environment, ensures the collection, storage and processing of data and management of the enterprise in real time. A program has been developed for evaluating the signals of the surrounding environment, calculating the integrated signal of influence on the smart enterprise.

Ungulate co-occurrence in a landscape of antagonisms

Protected areas largely now exist as coupled natural-human ecosystems where human activities are increasingly forcing wildlife to adjust behaviors. For many ungulate species that rely on protected areas for their persistence, they must balance these anthropogenic pressures amid natural regulators. Here, we investigated the pressures exerted from humans and livestock, apex predators, and within guild competitors on ungulate co-occurrence patterns in a fragile protected area complex in West Africa. Specifically, we used multi-species occupancy modeling to quantify co-occurrence among four ungulates (Tragelaphus scriptus, Redunca redunca, Kobus kob, Phacochoerus africanus) and applied structural equation models to discern the relative contributions of pressures on co-occurrence patterns. We observed a strong spatial gradient across with higher co-occurrence in the wetter western portion of our ~13,000 km2 study area. Co-occurrence patterns among ungulate dyads ranged from 0.15 to 0.49 with the smallest body sized pair showing highest levels of sympatry, warthog and reedbuck. We found that anthropogenic pressures, namely cattle had the greatest effect in reducing sympatry among wild ungulates more strongly than the presence of African lions that also exhibited negative effects. Humans, hyenas, and competitors showed positive effects on ungulate co-occurrence. In a region of the world ongoing rapid socio-ecological change with increasing threats from climate and environmental instability, protected areas in West Africa represent a major safeguard for wildlife and human livelihoods alike. Our findings highlight the need for effective interventions that focus on large carnivore conservation, habitat restoration, and containment of livestock grazing to promote the coexistence of biodiversity and socio-economic goals within the region.

Clinical Legal Education as an Instrument to Adress Access to Justice

This report explores the role of clinical legal education in promoting Access to Justice and human rights. Legal clinics have the potential to provide practical skills to law students, sensitizing them to social challenges and Access to Justice issues while offering free legal advice to marginalized individuals. By effectively combining these approaches, legal clinics can contribute significantly to achieving greater Access to Justice. However, German law clinics take up a rather neglected role within German legal education. After highlighting the role of legal clinics within Access to Justice, the report assesses the movement of clinical legal education in Germany, providing a historic overview and discussing the current situation. The report then identifies the main challenges of the German clinical movement such as limited recognition in the academic environment and financial instability. In conclusion, institutional support, and recognition within the educational and academic fields are identified as crucial elements in enhancing Access to Justice through legal clinics in Germany.

Assessing sustainability of Chiang Mai urban development

Sustainable urban development is an increasingly important concept as cities around the world continue to grow and face challenges related to urbanization, including environmental degradation, social inequality, and economic instability. Chiang Mai is a rapidly growing city in Thailand that steers towards sustainability. In this work, we examine the state of sustainable urban development in Chiang Mai by analyzing various indicators, including transportation, waste management, air quality, and energy consumption. A multi-dimensional framework was used to assess the sustainability of Chiang Mai. Our analysis suggests that while Chiang Mai has made progress in some areas of sustainable urban development, such as promoting green transportation and waste reduction and reduction consumption, there are still many challenges to be addressed, particularly in air pollution, water management, transportation and energy consumption. We conclude by discussing the implications of our findings for policy makers, urban planners, and other stakeholders interested in promoting sustainable urban development. This study assesses Chiang Mai’s sustainability using a comprehensive set of 35 indicators. It was found that Chiang Mai has potential for sustainable development, but some indicators require improvement. The study presents guidelines for prioritizing sustainable development, improving air and water quality, promoting sustainable tourism, enhancing waste management, transportation management and energy consumption. This research provides alternative framework for evaluating cities and presents a valuable contribution to the field of sustainable urban development.

Improving the System of Traditional Management Accounting as a Science of the Future

In today's business environment, we are increasingly faced with the fact that many enterprises that used to be leaders in the production and provision of services cannot cope with the growing fierce competition, instability of the external environment, rising inflation and many other factors. As a result, all this leads to the fact that within a few years, and sometimes even months, previously successful enterprises suspend their activities or completely close. After analyzing the activities of such enterprises from the moment they were created and started operating to the occurrence of financial and other problems, several common features can be identified, one of which is the absence or incorrectly built model of the management accounting system at the enterprise. Today, in our country, the stage of popularization and implementation of traditional management accounting is mainly underway. Traditional management accounting, based on cost accounting and costing of products or works, uses the method of management analysis and forms a system for preparing information for managing production and making management decisions (management) by the management of firms, companies. Accounting for variable and fixed costs has become widespread in Kazakhstani firms and companies; determination of marginal income, budgeting and obtaining information about the present and future.