The article considers the views among domestic and foreign scientists on such concepts as: expenses, costs, expenses; the authors also generalize the classification of costs necessary for their regulation and increasing the efficiency of the enterprise as an important socially-oriented subject of the system of economic relations.

This article describes the concept and the role of a strategic approach to family counseling. Currently, the strategic approach to family counseling is the most common type of psychotherapy in the family. The article compares the strategic approach to the systemic and structural approach to family counseling. This method of family therapy focused on problem solving and psychotherapists this area do not focus on personal features of family members, are not intended to achieve the client or family insight.

The article presents new tools for managing labour safety to conduct behavioral safety audits, transforming meetings and labor protection councils into cascade committees, to implement technical and safety standards, and to use new assessment and motivation system and methods of internal incidents investigation.

The article considers methods and techniques of speech development in preschool children by means of fiction.

The article presents the characteristics of the main types of delicious-spicy plants and organoleptic properties of spices, which are of great importance in the modern world. The mechanisms of influence of tastyspicy plants on the body with therapeutic and preventive purposes, proven in the research work of foreign and domestic scientists, increase the effectiveness of their use in various fields of production, especially as food additives.

This article describes the history of Bauyrsak, their varieties and new types of national products, made on the basis of plant extracts, characteristic of the Kazakh and Turkic people, as well as the organoleptic properties of the product. The plant extract, which is added to baursaks, gives color, enriches with vitamins, increases the nutritional value of the product

At the present stage of scientific and technological progress and rapid development of industrial production, the problem of environmental protection is becoming a problem. Air pollution has a serious impact on human health, global and regional climatic conditions. The main types of pollutants are gaseous substances. When fuel burns, carbon monoxide is released during traffic. This is a very toxic gas. Blood easily interacts with hemoglobin and continues to function; therefore, it is important to reduce emissions of toxic substances by vehicles and industrial facilities.

The article presents the rationale for the use of fermented milk products containing probiotics and prebiotics for the prevention of diseases of the gastrointestinal tract. A method for preparing a functional fermented milk drink with prebiotics that helps normalize the intestinal microflora is also presented. The urgency is due to the wide spread gastrointestinal diseases among the population of the Republic of Kazakhstan, due to lack of nutrients essential for development of normal intestinal flora, and also with the instability of some types of probiotics, which reduces the efficiency of their use.

The data of calculating the actual cost of production are widely used in production management at industrial enterprises, to monitor compliance with the standard cost of production adopted by the enterprise, to identify ways to optimize labor costs and material resources. The level of cost depends on the activity of an industrial enterprise in a market economy: the amount of profitability, the economic efficiency of its activities. The choice of the method of cost accounting and calculating the cost of production depends on the specifics of the technology and organization of production, as well as the requirements of the efficiency of enterprise management. Studying the formation of accounting information when calculating the cost of production by type of product, comparing the level of costs with the revenue received makes it possible to determine the economic efficiency of production. The purpose of this study is to identify the problems of forming accounting information when calculating the cost of production for making decisions to reduce costs. The implementation of the research goal is facilitated by the use of methods of comparative analysis, synthesis, and graphical method for visualizing the results obtained. When considering the cost calculation, attention is paid to the fact that in market conditions there is a need for detailed cost accounting and calculation of the cost of production. If we take into account that in market conditions, prices for products are formed as demand increases, and demand is influenced by external factors, then we can only influence the costs based on the cost calculation. The basis for making effective management decisions will depend on how reliable and to what extent the accounting information is formed. Costs are the main constraint on the profit of industrial enterprises, since the main strategic goal of any enterprise is the mechanism for increasing profits. The ability to achieve this goal is limited by the following internal factors: the complexity of the cost grouping, technological processes, and the impact on product quality. It is necessary to improve the information system, which is based on the data of primary documents, document flow and the order of cost grouping. The proposed measures will contribute to strengthening the control function of the management and, as a result, effective cost management.

Main problem: Technogenic "metamorphosis" of vegetation near such large industrial facilities as Pavlodar is considered to be the result of various active chemical and mechanical factors provoked by economic activities associated with the influence of emissions from industrial companies. The effect of anthropogenic impacts on vegetation in all regions of Kazakhstan varies and is largely dependent on the economic development of the territory, but in any case, the end result of this impact is the change in the vegetation, causing violations of with structure, reduced vodorazdelnaya flora and productivity of communities. This, in turn, can cause infection of herbaceous plants with pathogenic fungi, which then carry with them: a decrease in the intensity of plant growth, a deterioration in their decorative qualities, a decrease in the survival of the biological species. Purpose: to study the types of fungi-pathogens of phytopathogenic diseases and to determine the degree of modification of the plant component, which is under intense negative technogenic influence from the Aksu Ferroalloy Plant (AFР). Мethods: For the experimental study, species of plants such as: Artemisia dracunculus L; Artemesia vulgaris L; Atriplex fera L; Atriplex patula L; Artemisia annua L were selected for the content of fungipathogens of phytopathogenic diseases. Results and their significance: This experimental study was aimed at the presence of fungi-pathogens of herbaceous plants as a result of human impact, occurring near the industrial zone "AFР". The composition of fungi-pathogens of herbaceous plants collected in this industrial zone was considered and studied. According to the results of an experimental laboratory study, phytopathogenic fungi of herbaceous plants belonging to 1 ordo, 1 familia, and 4 species were found.

The main task of microbiological study of pulmonary patients is to identify the etiology of acute and exacerbation of chronic disease in order to determine therapy and control its effectiveness. Classical methods of microbiological research consist in isolating a pure culture of the causative agent of the disease with its identification by biochemical, antigenic and other characteristics. Such studies are multistage; they impose rather strict requirements on the quality of the source material, the timing and conditions of its transportation, laboratory equipment and the precise execution of the research methodology for at least 3-5 days. Isolation of the culture of a number of pathogens (atypical intracellular microflora, anaerobic bacteria, mycobacterium tuberculosis) requires even more lengthy studies using special media and equipment. This article presents the results of a bacteriological study of pathogenic microflora in diseases of the respiratory system of the population of the Shcherbakty district of Pavlodar region for 2017-2019, including the following sequence: microscopy of native and Gram stained smears; inoculation of biological material on nutrient media for isolation and identification of the pathogen; determination of the sensitivity of the isolated microorganism to antibiotics; immunological (serological) research methods aimed at determining antigens of microbiological origin, as well as antibodies to them in the patient's body. It has been shown that conducting bacteriological studies in accordance with the requirements of regulatory documents allows obtaining reliable and comparable results necessary both for the optimal treatment of patients and for collecting and analyzing data on monitoring the emergence and spread of diseases of the respiratory system caused by pathogenic microflora.

Main problem: Microbial-plant relationships, including epiphytic microflora, are the subject of attention of many scientists. Numerous works confirm the high interest of researchers and the relevance of studying this topic. Despite many years of research, some questions concerning the characteristics of the epiphytic microflora still remain open. It is already a well-known fact that the epiphytic microflora is directly related to the physiological development of the plant, including yield. This is due to the close interaction of the plant with the microorganisms living on its surface throughout the entire growing season. It is also proved that epiphytic microflora has the ability to change characteristics under the influence of environmental factors (temperature, humidity, soil contamination, sunlight, etc.). In this regard, the study of this topic is one of the important areas of biological and agricultural sciences and is of high importance. It should be noted that a significant role in the development of agriculture in the Republic of Kazakhstan and the Pavlodar region is played by representatives of vegetable crops, including tomatoes and potatoes belonging to the Solanaceae family, which indicates the high importance of the plants selected for the study. The combination of the above arguments determines the need to study the epiphytic microflora of plants and establish the regularities of its influence on the adaptive properties of the studied plants of the Solanaceae family, as well as on their productivity. In turn, the study of epiphytic microflora can also contribute to the search for new ways to increase the yield of plants and their resistance to various diseases. Purpose: The article is devoted to the study of the properties and characteristics of the epiphytic microflora of the surface of various organs of plants of the Solanaceae family (on the example of tomato and potato). The variability of the composition and number of epiphytic microorganisms in seasonal dynamics is shown. Methods: bacterioscopic method, fingerprint method, flushing method, Gram staining method. Results and their significance: The characteristics and properties of representatives of epiphytic microorganisms of aboveground (leaf, fruit, flower) and underground (potato fruit) plant organs were studied. The role of the influence of environmental factors on the variability of epiphytic microflora is determined on the example of plants Lycopersicon esculentum Mill. (common tomato) and Solanum tuberosum L. (tuberous nightshade). The differences in the microflora of different plant organs in different periods of vegetation are shown.

The main problem is that money plays a huge role in a market economy. The market is impossible without the movement of money that carries out the turnover of goods and services. The movement of money serves the sale of goods, as well as the movement of the financial market. The cash resources of an industrial enterprise are an integral part of current assets. The money is needed for settlements with suppliers and contractors, for making payments to the budget, for issuing salaries, bonuses to employees, and for making other types of payments. The meaning of the organization of funds is to effectively manage the cash flows of an economic entity on the basis of data obtained from the results of the analysis of cash flows for a certain period of time and accounting data. Information support is a system of information and methods of its processing that allow us to assess the real state of an industrial enterprise and identify factors that contribute to improving the effectiveness of management decisions. In these conditions, it becomes inevitable to improve the information support for accounting and auditing of funds. The purpose of this study is to identify the problems of accounting and auditing of funds at industrial enterprises by improving information support. The implementation of the research goal is facilitated by the use of methods of comparative analysis, synthesis, graphical method for visualizing the results obtained. For any enterprise, it is necessary that there is enough money at the beginning of the production cycle, and at the end their growth is ensured. With such business management, a constant turnover of funds will be ensured, which will provide the enterprise with an influx of funds, and will make it possible to carry out activities in other areas (investment or financial) at the expense of the money generated by the main activity. In a market economy, it is necessary to proceed from the principle that the skillful use of funds brings additional income to the enterprise, and, therefore, the enterprise should constantly think about the rational investment of temporarily free funds to make a profit. The authors analyzed the cash flow by type of activity on the basis of financial statements, and developed recommendations for solving the problems of accounting and auditing of funds, which are aimed at improving cash flow management, which will allow an industrial enterprise to achieve its goals and plans as much as possible.

The main problem: The rheological properties of calcium salts are of theoretical and practical interest for a modern researcher. The theoretical interest is primarily related to the search for general patterns and manifestations of the rheological properties of solutions of calcium salts. The practical component is based on the search for patterns and dependencies of the properties of solutions on the structure and composition of the object of study. Such chemicals as calcium salts are of particular practical interest, they are widely used in various fields, such as the food, chemical and pharmacological industries. Hydrophilic high-molecular solutions of alginates, namely calcium alginate, are actively used in the preparation of soft dosage forms, the manufacture of jelly masses in confectionery, act as thickeners in the food industry. They are characterized by a fairly high percentage of viscosity at low concentrations, bioavailability, prolonging effect, absence of irritating properties, biocompatibility with many polymers, which is especially important in the pharmaceutical industry and medicine. The use of calcium salts for these purposes is currently very promising, since these organic salts have a number of unique properties associated with gelation. Purpose: This paper contains the results of studying the features of the rheology of calcium alginate solutions. A concentration range of 0.1-0.7 % was chosen for the studies, which is sufficient to avoid gelation at room temperature. The dependence of viscosity on concentration, temperature (in the range of 25-45 °C) and shear rate were studied. Methods: Analysis of theoretical sources, observation, comparison of results. The rheological characteristics of the obtained substances were studied using a capillary viscometer. The measurements were carried out in the temperature range of 25-45°C. Results and their significance: it was found that there is a significant dependence of viscosity on concentration and temperature. For concentrations of 0.3 – 0.7 %, a similar type of dependence is observed, in contrast to solutions with a concentration of 0.1 % . Explanations of these dependencies were proposed.

This article discusses the current data on the biochemical properties of bacteria of the genus Lactobacillus and their use in industry, particularly in dairy production and biotechnology. Microorganisms of the genus Lactobacillus have antagonistic activity against pathogenic microorganisms and perform an immunomodulatory function. The positive effect of lactobacilli on human health explains their active use in probiotics. The positive effects of normal intestinal microflora and probiotics are mainly due to bifidobacteria and lactobacilli. In probiotic therapy, various types of bacteria of the genus Lactobacillus are used, such as: L. acidophilus, L. rhamnosus, L. plantarum, L. fermentum, L. delbrueckii subsp. bulgaricus, L. casei, L. paracasei. In recent years, the biotechnology of probiotics has been intensively developing - drugs used for the correction and prevention of microecological disorders in the gastrointestinal tract of humans and animals. An urgent issue is obtaining new data on the biological properties of lactobacilli, creating new probiotic preparations based on them using modified approaches to cultivation. The results of determining the species L. acidophilus L. casei, L. rhamnosus, L. paracasei, obtained by the classical biochemical identification method based on saccharolytic activity, complicating species identification, are comparable to the molecular genetic method. In the case of L. casei, L. rhamnosus, L. paracasei, it is necessary to carry out modern identification methods based on the polymerase chain reaction, since their biochemical properties are similar, which makes it difficult to carry out species identification. The molecular genetic method is a valuable addition to the intergeneric and species identification of lactobacilli, given the variability of the classical biochemical method.