The research of the development of the business sphere of Ekibastuz city showed that despite the existing positive tendencies, it is developing against the background of multidimensional problems that require complex decisions at the regional and institutional levels.

This article examines the public instruments to support small and medium-sized businesses, as well as drastic measures to improve the conditions for entrepreneurial activity

The financial model of estimation small and medium sized enterprises bankruptcy risk is made on the basis of the fuzzy set method.

The article focuses on the key issues of the socio-economic development and formulates the problems hindering its development on the base of materials of Bayanaul region.

In this article, the issues of development of small and medium business in the Republic of Kazakhstan are considered. The main programs of support of small and medium business and direction strengthening of enterpreneurial potential are highlighted. Statistical data on the Pavlodar area over are represented. The results of public opinion polls of the Pavlodar region on implementation of the program of "Business Road Map2020" are presented.

The article is devoted to the current problem of quality control and safety of dairy products. The article provides a generalized description of the system models, discusses the main problems and advantages in implementing the quality control system in small and medium-sized dairy enterprises.

The technogenic impact on the ecological environment led to a decrease in the amount of natural food consumed and a change in its qualitative composition. The article discusses the innovative direction – enrichment of food with micronutrients. New types of bread with functional properties for mass nutrition are developed.

This article describes the effect of pre- and probiotics on the digestibility of feed by newborn calves. The calves of the experimental groups had a high growth energy, which was reflected in the absolute growth rates and their development.

This article describes the main directions of socio-economic development of Pavlodar region, provides characteristics and dynamics of the main areas and sectors of the region, including the state of industrial production, agriculture, development of small and medium-sized businesses, the labor market, trade, electricity, heat and water supply, construction. The region is characterized by a progressive and diversified economic structure. In the structure of industry of Pavlodar region the largest share is occupied by the manufacturing industry. The priority direction of development of the regional economy in the context of ensuring its socio-economic development is the development of small and medium-sized businesses

This article presents a comparative analysis of nutrient media for the cultivation of lactic acid bacteria Lactobacillus casei BM-4/17 B-RKM 0746 in a bioreactor. The main criteria for identifying the effectiveness of the nutrient medium were the accumulation of the highest biomass of lactic acid bacteria cells and the amount of nutrient medium components in relation to the biomass obtained.

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.

This paper analyzes the state support for the development of small and medium-sized businesses in the Uspensky district at the present stage. The volume of lending to small and medium-sized businesses in the region in the framework of state programs for the development of productive employment and mass entrepreneurship in rural areas is considered

This paper analyzes the development of small and medium-sized businesses in Ekibastuz district at the present stage. The volume of lending to small and medium-sized businesses in the district within the framework of state programs BRM 2020, as well as grant funding for the development of productive employment and mass entrepreneurship in rural areas of the study area. The mechanism of service support for SMEs to provide non financial support is given

Among many environmental conditions that affect a person, the most important factor is nutrition. Today, there is no doubt that there is a direct link between nutrition, health and disease. Proper nutrition ensures normal growth and development of a person, contributes to the prevention of diseases, has a positive impact on life expectancy and creates conditions for adaptation to the environment. A very actual topic for public catering in the Republic of Kazakhstan, namely for fast food companies, is the development of new recipes and culinary products from relatively inexpensive vegetable raw materials, as well as qualitatively new food products with a purposefully changed chemical composition. One of the main ways of solving problems of expanding the production of products for quick service, as well as products for dietary and therapeutic and preventive nutrition is the use of sprouted grains and beans. In this article, poly-grain mixtures of sprouted wheat and extruded soy beans in different ratios are studied and considered. Poly-grain mixtures developed by us are balanced in nutrients, vitamins and amino acids. The research was carried out on the basis of the accredited testing laboratory of RUBICOM enterprise LLP and the scientific laboratory of the Innovative Eurasian University. The purpose of this work is to study a promising method for increasing the nutritional value of grain mixtures by extruding them at different temperature conditions. To achieve this goal, the following tasks were planned: – to study the grain of soy beans and sprouted wheat on the organolepti c characteristics and chemical composition of the poly-grain mixture; – examine the chemical composition of the poly-grain mixture before extrusion; – choose the optimal mode of the extrusion process; – study and analyze the chemical composition of poly-grain extruded mixture; It should be noted that we have developed for the first time the optimal technological mode of extrusion of poly-grain mixture from sprouted wheat and soy beans, and the physical and chemical composition of the poly-grain mixture was studied. The results of the research presented in this paper are the basis for the development of recipes and technologies for fast food products. The reliability and validity of scientific statements is confirmed by the choice of modern methods of chemical composition analysis.

In this article, the author examines the problems of legal regulation of public procurement in a state of emergency and quarantine measures. The purpose of this article is to study the changes that have appeared in the legislation of the Republic of Kazakhstan in connection with the introduction of the state of emergency and quarantine in the country. The author provides a legal assessment and analyzes the new norms of Kazakhstani legislation regulating public relations in the field of organizing public procurement. The closure of state borders, the violation of the usual, accumulated over the years, economic ties led to disruptions in the economic activities of state bodies. With all the disadvantages that took place, the positive factor was that the demand for the goods of Kazakhstani producers on the market increased. The introduced new method of public procurement using framework agreements made it possible, in turn, to ensure the guaranteed sale of products of Kazakhstani commodity producers, and also made it possible to apply import substitution of frequently purchased goods. In this article, the author, on the basis of a study of the current practice in this area, demonstrates the features of legal regulation of the sphere of public procurement in completely social new conditions with the help of novelties in legislation, and also reveals the features of the operation of legal norms regulating the sphere of public procurement of goods, works and services in conditions of a state of emergency and quarantine measures. The adoption of special measures by the Government of the Republic of Kazakhstan made it possible to transfer financial and economic relations in the state to a new format – "customer-supplier". The measures taken by the government have now been extended until the end of 2020. These measures on the part of the Government of the Republic of Kazakhstan made it possible to introduce a sparing legal regime for regulating this area for representatives of medium and small businesses, in order to minimize the losses of the latter arising against the background of the introduction of a state of emergency and quarantine measures. Taking into account the analysis of judicial practice in the consideration of cases on public procurement, the author emphasizes that in conditions of quarantine measures in Kazakhstan, as a rule, there are violations of the same type, both on the part of customers and on the part of suppliers.

The article is devoted to comprehensive research and development of the technology of cream supplements for the enrichment of processed cheese products. This article discusses the steady trend towards the use of dairy products with probiotic properties in the diet of modern people. The authors justify the requirements for the chemical composition and properties of a new type of processed cheese product: the mass fraction of dry processed cheese product must be at least 45 wt.%, the amount of probiotic microflora at least 107 CFU/g, to adjust the fatty acid composition of the product, the use of milk fat substitutes. As a result of the research, the composition and technological parameters of the production of a cream Supplement intended for enriching a new processed cheese product were determined. Skimmed milk powder concentrate with a mass fraction of dry substances (48.0±0.5) %was selected to increase protein (nitrogenous substances) in the nutrient medium for microorganisms. To activate the growth of bifidobacteria, the prebiotic No. 1 – lactulose was studied. The main content of the study is the analysis of the effect of increasing the amount of SOM concentrate on the chemical composition of the compositions of experimental products. The bacterial concentrates Bifilact-B and Bifilact-u were selected as the source of probiotic cultures. In fermented products, microbiological indicators were determined: the total number of lactic acid cultures and bifidobacteria. The article analyzes the dynamics of acidity of experimental products fermented with bifilact-B bacterial concentrate and bifilact-u bacterial concentrate. It was found that in experimental products with a high level of acid formation, the growth of bifidobacteria decreases, this is due to the fact that at low pH values, the growth of bifidobacteria slows down, and at a pH below 4.5 – stops. There was a significant increase in the number of bifidobacteria in the presence of a prebiotic – lactulose concentrate. The authors proved that the fermentation process with the formation of a clot in experimental products with bifilact-B bacterial concentrate is completed within 9-10 hours, taking into account the time of compaction of the consistency. In experimental products fermented with bifilact-U bacterial concentrate, the fermentation process ends within 7-8 hours, that is, by (2.0±0.5) hours faster.

Main problem: Small and medium-sized businesses, as an important component of modern production, largely contributes to maintaining a competitive tone in the economy, creates a natural social support for a social structure organized on the principles of the market, and also forms a new social stratum of entrepreneurs. Since the establishment of independent Kazakhstan, the sphere of entrepreneurship has always been in the center of attention of the state, and the Strategy "Kazakhstan - 2050": the new political course of the established state, comprehensive support of entrepreneurship as the leading force of the national economy has been identified among its priority tasks. At the present stage of development, the system of state support for small and medium- sized businesses in the Republic of Kazakhstan includes a number of institutions and state programs designed to provide comprehensive support to this sector of the economy. Despite the measures taken by the state to support small and medium-sized enterprises (SMEs), the development of this area in the regions and the Republic of Kazakhstan, in general, faces a number of serious problems, including those of a systemic nature, which involves researching the state, identifying problems and determining prospects for the development of small and medium- sized businesses. Purpose: to study the state, trends and prospects of development of SMEs in Pavlodar region, to identify and describe the problems of organizing the activities of entrepreneurs in the region. Methods: the state of entrepreneurial activity in the region is analyzed in the context of the main socially significant indicators of its development, the main trends and patterns of development of the SME sphere are identified and the reasons that form them are substantiated. As one of the tools for identifying and substantiating the reasons hindering the development of entrepreneurial activity, the study conducted a survey of entrepreneurs to identify the problems of SMEs in the region. Results and their significance: Based on the results of the study, a range of priority problems of SMEs in the region was determined, an assessment of their correlation with similar problems of the SME sector of the Republic of Kazakhstan was given, and a range of basic expectations of entrepreneurs in the context of government measures to support their development was outlined.

Main problem: The article examines promising directions in the production of fortified food products in Kazakhstan and Russia. The authors carried out an analytical review of the current state of production of fortified bakery products on the territory of the Russian Federation and the Republic of Kazakhstan. Anemia has been described as one of the most common consequences of micronutrient deficiencies. The problems associated with anemia lead to serious complications for the health and well-being of people. Lack of folic acid and vitamins in the diet is the cause of cardiovascular disease, maternal and child mortality. Purpose: The article considers the problem of significant deviations in nutrition of almost all groups of the population of Russia and Kazakhstan, regardless of lifestyle, habits or income level, which have an extremely negative effect on the health of the nation: the average life expectancy decreases, the productivity of the working-age population and resistance to diseases decrease. Methods: Based on the studied domestic and foreign technical literature, patent information, an analytical review of the current state and prospects of the production of fortified food products in the Russian Federation and the Republic of Kazakhstan was carried out. Results and their significance: The authors have shown that food fortification is the practice of purposefully increasing the content of vitamins and microelements in food to improve the nutritional quality of food and have a positive effect on human health. The authors considered the question of how the problem of micronutrient deficiency, including iron, is currently being effectively solved in many countries by enriching food products of mass consumption with vitamins and minerals.

In the last decades of the twentieth century, in the national economy of many countries, organochlorine pesticides were most widely used, characterized by stability in the external environment, the ability to cumulate in various tissues of organisms. Lindane (the gamma isomer of hexachlorocyclohexane) is listed as a restricted persistent organic pollutant and is an ecotoxic substance with severe and chronic effects on the human body. The study of the effect of lindane on carbohydrate metabolism at the present stage is still insufficient. This fact led to the study of the effect of γ-HCH on the insulinogenic function of the pancreas in in vivo and in vitro experiments. In experiments in vivo, the animals of the experimental groups were once orally administered γ-HCH at a dose equal to 1/5 DL50. Isolated pancreatic islets, precipitated in vitro and fixed on mica plates, were exposed to γ-HCH in amounts equivalent to 1/5 to 1/4 DL50. Paraffin sections of pancreatic tissue from experimental and control animals were stained with aldehyde fuchsin according to Gomori, and tissue preparations were also examined by a highly specific method for detecting insulin in β-cells using diethylpseudoisocyanin staining, followed by examination of the preparations in the ultraviolet light of a luminescent microscope.The same methods were used to study preparations of isolated pancreatic islet tissue on the 4th day of cultivation. The influence of orally administered γ-HCH on the level of immunoreactive insulin in the blood of experimental animals was also studied. The insulin level was determined by the enzymatic-immunological method. The concentration of IRI was established before the start of the experiment and 4-4.5 hours after acute inoculation. Results and their significance. In the study of stained preparations of the pancreas of experimental animals, numerous islets of ordinary sizes were revealed, the cytoplasm of which was filled with aldehyde-fuccin granularity in quantities indistinguishable from those observed by microscopy of preparations of control animals. The value of the fluorescence coefficient in the histofluorimetric study of the control and experimental preparations did not differ significantly. However, the content of IRI in the blood serum showed a distinct decrease in the first hours after priming. In experiments in vitro, when studying the effect of γ-HCH on cultured tissue, introduced into the nutrient medium on the second day, in the field of view of the microscope, single, small pancreatic islets were revealed. Their number on a constant area of the plates was significantly lower than the value of the same indicator in the study of control preparations. Thus it has been shown that γ-HCH does not affect the histostructure of the endocrine pancreas, but causes a significant decrease in IRI in the blood serum, as well as a change in the histochemical characteristics of cultured β-cells.

The COVID-19 coronavirus pandemic has brought about a new economic reality, to which every economic entity must adapt, regardless of the scale: within a region, a country, or the whole world. The article examines the regional economic mechanism in the context of the pandemic in the context of the interaction of the market mechanism of self-development and the control influence of the regional authorities. The destabilization of the economic situation in the regions as a result of the pandemic and related restrictions poses the problem of revising the main directions of regional policy To achieve the set goals and objectives, the general methods of empirical and theoretical research were used: analysis, synthesis, induction, deduction, generalization, description. Three spheres play a key role in the economy of Pavlodar region: industry, trade and transport. Just how to remain positive dynamics in terms of industrial production and maintained the services will depend on the development of the region, the main indicators which are discussed in this article through the prism of the events in the context of the pandemic. The necessary health measures taken in response to the pandemic have led to a severe reduction in mobility and are accompanied by high economic costs. The quarantine measures have had a direct impact on businesses, especially microbusinesses. To support this sector, tax incentives were provided, lending was expanded, and measures were taken to further facilitate the business environment. The article reflects only a small list of issues that required changes in the economic mechanism in the context of the pandemic and the introduction of restrictive measures, as well as the strengthening of the influence of external control on the economy. At the same time, the state as whole and individual regions, taking into account their potential and the actual situation in the economy, need to find an optimal balance between the prohibitions and restrictions imposed to ensure the safety of human health and the preservation of the economy in a functional mode, work and income of employees. This problem of finding a balance between prohibitive and permissive measures requires further analysis. At the same time, the state needs to develop and apply tools of a systematic nature, focused on the long term.

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.

The main problem: This article is devoted to the key problems of the fuel and energy complex of the Republic of Kazakhstan: 1) lack of production capacity to meet the growing demand for energy and fuel from the economy and the population. Increased demand for electricity and heat, which will require the commissioning of new generating capacities.There is already a shortage in the fuel markets. Modernization and bringing the existing oil refineries (hereinafter referred to as refineries) to full capacity will not allow providing the domestic market until 2030; 2) the export orientation of raw materials, the dependence of the economy on the export of energy resources. In order to attract technology and investment in the oil and gas and nuclear industries, agreements on the extraction of energy resources were concluded with international export companies. In the medium term, Kazakhstan may face a shortage of oil for domestic refineries, if measures are not taken to stimulate its refining within the country. The uranium mined is fully exported; 3) high energy intensity of the economy, low level of energy efficiency. There is a high potential for increasing the efficiency of energy use both in the electric power industry and fuel production, and at the level of final consumption – in industry and housing and communal services; 4) decrease in the replenishment and quality of the resource base in the oil and gas, coal and nuclear industries; 5) low environmental friendliness of technologies used in the fuel and energy complex. Purpose: The purpose of the article is to reveal the problem in the field of ensuring the fulfillment of international obligations between different countries and their own energy sufficiency by gradually changing the structure of energy production. Methods: Studying the experience of increasing the efficiency of the use of energy resources and energy saving as a priority of the state policy of the country. Analysis of production capacity with a constantly forecasted shortage of primary energy resources and insufficient growth of capacity for the production of electricity and heat. Consideration of the possibility of compensating for the shortage by saving energy resources, increasing tariffs for energy carriers, as a stimulating factor for their effective use. Results and their significance: The results of this article will reflect the problems of energy, as the most important driving force of global economic progress. The well-being of the people depends on the state of the country's energy sector, therefore there is an urgent need to solve the emerging problems. The global energy problem is, first of all, the issue of stable and efficient supply of fuel and energy to mankind. Today, the energy sector of Kazakhstan is focused on fuel resources, since the country is provided with hydrocarbons and other energy resources. About 72 % of electricity in Kazakhstan is generated from coal, 12,3 % from hydro resources, 10,6 % from gas and 4,9 % from oil. Thus, the four main types of power plants generate 99,8 % of electricity, while alternative sources account for less than 0,2 %.

The tax system, as an integral area of the economic direction of state policy, urgently requires such construction and development that will be directly related to those main vectors of the state policy of socio-economic development, which will help ensure a sufficient amount of tax revenues to the budgets of different levels. In many countries around the world, the COVID-19 pandemic has led to a significant deterioration in the state of public finances. Containment measures, increased government spending, and reduced tax revenues have led to an increase in the budget deficit and public debt, which as a percentage of GDP has reached its highest level in several decades. Restoring public finances is a priority for all countries for many years to come. At present, in the Republic of Kazakhstan, it became necessary to develop a single document, the basis of which should be a system of indicators that determine the trends in the development of the macroeconomic situation in the region, as well as the influence of sectoral and regional factors of the current structure of financial flows on the state of the tax base and the prospects for its development. Purpose of the article is a substantiation of the role of the tax passport in assessing the tax potential of the region in modern conditions. The tax passport of the region should be considered as a document that allows assessing the existing tax base of the region, the level of the tax burden in the context of certain types of taxes in dynamics, by industry, as well as developing a forecast for the receipt of taxes and fees for the future, both under the current legislation and taking into account its possible change. When writing the article, the dialectical method of cognition, the methods of scientific generalization and classification, the method of systemic and comparative analysis were used. The introduction of tax passports will mean the beginning of a qualitatively new system of tax collection, corresponding to market conditions and the scale of the revival of the economy, that will contribute to a change in the tasks of the tax service (there is a need to predict the volume of tax revenues in the medium term, develop new concepts in the field of taxation that contribute to the development of business without prejudice social programs, substantiation of tax programs to ensure protectionist policy in the field of foreign economic activity).

Main problem: The key task of the development of the regions of the Republic of Kazakhstan is to ensure their sustainable socio-economic development by increasing its competitiveness and innovation activity. To develop a successful strategy, as well as for its subsequent successful implementation, it is necessary to have a clear vision and idea of what the region will be like in the near future. This vision should be clearly formulated and understood by all interested parties in order to properly coordinate efforts in achieving the set goals. In turn, based on the vision, various initiatives and activities are being formed, the implementation of which is aimed at implementing the main directions of sustainable development of the region. Purpose: to consider the main directions of the implementation of the strategy of competitive, sustainable and safe development of the region. Methods: The theoretical and methodological basis was the concepts, hypotheses and theories presented in the works of domestic and foreign researchers. The methodology is based on a systematic approach, within which methods of comparative, factorial, subject-object; structural-functional, statistical analysis and extrapolation have been applied. Results and their significance: In order to ensure the sustainable development of the Pavlodar region in the future, there is a need to form the basis for the creation of new sectors, as well as to consider opportunities to diversify the regional economy. Currently, there is a structural change in jobs, which leads to an increased role of professional services industries in the field of information technology, engineering. It should be noted that the level of development of small, medium-sized businesses and entrepreneurship in the region is at a low level, due to the predominance of resource sectors in the economy. These sectors, due to the peculiarities of the technological process, do not form a system of suppliers around themselves. However, in order to ensure the progressive development of the industrial complex in the region, it is important to create conditions for the development of SMEs in the region and, accordingly, a system of suppliers around leading manufacturing enterprises. The high competitiveness of the Pavlodar region in the future until 2030 will be ensured through the development of priority clusters, as well as through the emergence of new industrial sectors of the economy. Thus, the priority clusters of «today» include: metallurgical cluster, including the production of end products; cluster of railway engineering; agro-food cluster.

The sustainable socio-economic development of the regions is determined by a number of factors, including the implementation of an effective budget policy, which plays a special role for the performance of social functions, regulating Inter-level organizational relations, strengthening the economic and financial independence of the regions.Effective management of budget policy makes it possible to purposefully use the mechanisms of budget regulation at all levels of management. At the same time, it involves the implementation of a number of functions, of which the control function is the most important. In the system of economic relations, it is assigned to a specialized financial body – the Treasury. Topical tasks are: regulation of budget flows in the region, strengthening control over the receipt and targeted use of budget funds; improving inter-budgetary relations; increase the revenue base of budgets by increasing their collection; etc. In the process of solving these tasks, a number of managerial, organizational and methodological problems arise, the solution of which contributes to improving the effectiveness of the budget policy of the region and, as a result, its economic development. Objective - to study the regional specifics of the implementation of budget policy in terms of the formation and execution of local budgets on the example of the Pavlodar budget, identify the existing problems in the region and determine the directions for improving the budget process. The methodological basis of the study is formed by general scientific and special methods of cognition: analysis and synthesis, deduction and induction, historical, logical, structural-functional and comparative analysis, as well as individual scientific methods: statistical-economic and computational-analytical. The formation of the local budget is carried out through the application of a single methodology, a single budget legislation and orientation to the Strategic Development Plan of the Republic of Kazakhstan until 2025, developed for the implementation of the main document of the state planning system for the medium – term period-the long-term development strategy of Kazakhstan until 2050. The implementation of all the tasks set out in the strategic development plans of the Republic will begin at the level of local budgets. The solution of State tasks is guaranteed, first of all, to meet the needs of the population at the local level. The role of regions in the entire process of reproduction cannot be overestimated, so the independence, flexibility and high degree of efficiency of using budget funds at the local level is the key to the successful development of society, production and business in any territory.

Main problem: The use of waste heat is most often solved by installing heat exchangers, but this is not effective when the temperature of this heat does not exceed 10-15 0 C, in which case this heat can be used using a heat pump. Where can I get this heat? Almost any enterprise needs cooling of any equipment elements or substances – working fluids; the heat received from them can be sent to a heat pump and used here at the enterprise. Purpose: Consideration of the possibility of using the heat of cooling water from the pump CNS 60-165 and the proposal of a new scheme with the installation of a heat pump that uses this heat. Methods: This is achieved due to the fact that it is proposed not to discard the heat, but after its use in the heat pump evaporator, transfer it to the heated medium - water, which is then sent to the shower cabins of the enterprise. Since the showers are located in the same room, the cost of transporting heat and losses will be minimal. Methods: In the course of the research, the possibility of using the waste heat of an industrial enterprise for using it here at the enterprise for the purposes of hot water supply was considered. For these purposes, it is proposed to install a heat pump, thanks to which the thermal potential increases, which makes it possible to fully use the received heat. Results and their significance: As the experience of foreign countries has shown, heat pumps can be widely used in many industrial enterprises, and in conditions of increased competitiveness, in order to reduce energy costs and the cost of manufactured products, install heat pumps to utilize excess heat, for example, process water, which is available in many production allows you to have a significant economic effect.

As part of solving the priority tasks set in the Address of the President of the Republic of Kazakhstan Kassym-Jomart Tokayev, a significant role is given to the development of the food industry, including dairy products. Big tasks are to be solved by branch science in the field of processing raw materials of plant and animal origin using the achievements of bio- and nanotechnologies to improve the quality, biological, nutritional value and food safety. New approaches are needed to organize the complex processing of plant and animal raw materials in order to improve the economic, social and environmental aspects of the production itself, as well as the life of the population of the Republic of Kazakhstan. Despite the extensive range of processed cheeses, it is constantly updated. This is due to the need to meet the requirements of nutritional science, changing consumer demand, as well as the availability of raw materials and considerations of the profitability of a particular type of cheese. The working hypothesis of the research was the assumption that for the melting of raw materials it is possible to use reagents that affect the active acidity of the medium, stabilize the structure, bind moisture and improve the consistency and organoleptic characteristics of the finished product. The article is devoted to the issue of the process of melting rennet cheeses. The purpose of the article is to show that the melting process is closely related to different forms of raw material protein micelles. In this article, the influence of the type and amount of melting salt on the formation of the structure of processed cheese is considered, the rheological indicators of experimental products are determined in accordance with the scoring of processed cheeses. The indicator of water activity (аw) was established, the microbiological parameters of the experimental products were determined.

Main problem: For several years, the state has been trying to reduce bureaucratic processes with entrepreneurs, make accounting transparent, reliable and with less labor costs. At the moment, without digitalization in accounting, it is impossible to predict the further development of trade and economic relations in general, since it significantly affects the sale, movement and shipment of goods. The gradual transition of the economy of the Republic of Kazakhstan to the path of digitalization can be considered the most important condition for the development of both the country’s economy and the Eurasian Economic Union. Digital inspection is the process of monitoring goods using digital systems, which helps reduce the risk of human error. In the context of digitalization, work with documentation should be structured in such a way that access to them is ensured throughout the entire limitation period, thereby facilitating the taxpayer in making the right economic decisions. The purpose of this article is to consider the gradual integration of digitalization into the field of accounting for both small and medium-sized businesses, and also to consider its impact on the business processes of organizations. The main objective of the article is to consider the introduction of digitalization into business processes and possible problems during its integration, as well as to identify ways to eliminate them without losses for both the state and small and medium-sized businesses. Methods: In the course of writing this article, a dialectical approach was mainly used, which made it possible to examine in detail the process of reflecting and controlling document flow when moving goods in the context of digitalization. Approaching the issue theoretically and summarizing practical experience, it was possible to identify the positive and negative aspects of accounting and control of the movement of goods on the territory of the Republic of Kazakhstan and beyond its borders in the conditions of rapidly developing digitalization. Results and their significance: This article reflects the main directions of modernization of accounting and operational accounting in Kazakhstan in the context of the progressive digitalization of the economy. The necessity of creating an information environment for managing economic processes and optimizing the operational activities of an enterprise is substantiated, and the positive and negative aspects of the integration of various information systems and modules for maintaining accounting and operational records at an enterprise are considered