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Search results: risk maps

Number of results: 29


The role of risk maps in management of the company
Annotation:

Risk map as a tool of the effective management of the company, the goal of a risk map, methods, quantitative evaluation and modeling of risk maps for the successful activity of organization are viewed in this article.

Year of release: 2014
Number of the journal: 1(53)

To the question of the concept’s content of «crisis at the enterprise»
Annotation:

In article the origin of the concept «crisis» which it isn’t always presented as danger but also and as opportunity is considered. More modern definitions of crisis – «the moment demanding decision-making», a turning point in sequence of processes of events and actions. For a crisis situation two options of an exit from it are typical, or it is liquidation of the enterprise as an extreme form, or successful overcoming of crisis.

Author: E.Titova
Year of release: 2012
Number of the journal: 4(48)

Problems at assessment of auditor risk and ways of decision
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The paper presents essence, types of auditor risk, interrelation of its components. The article considers the reasons of risks presence and solution of the risks found by the auditor while testing computer information systems.

Year of release: 2015
Number of the journal: 2(58)

Credit portfolio management of a commercial bank: problems and ways of their solution
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Today, management of credit portfolio is the key question of the commercial bank credit activity. In the paper the main problems of credit portfolio management of a commercial bank are presented and the description of the activities for their solution is given.

Year of release: 2015
Number of the journal: 3(59)

Analysis and Evaluation of Dynamic of Emergency Situations in Ekibastuz city
Annotation:

The paper analyzes dynamics of emergency situations in rural zone of Ekibastuz city. The main causes of emergencies of natural and anthropogenic nature are presented. The analysis was based on five-year experience of the Department of Emergency Situations in Ekibastuz city. The material damage from emergency incidents is in the order of several millions. Measures of a preventive and recommendatory nature aimed at preventing and eliminating emergencies are proposed.

Year of release: 2016
Number of the journal: 4(64)
Heading: Social sciences

Dynamic evaluation of emergency cases in Pavlodar city
Annotation:

This paper analyzes emergency cases in Pavlodar city and suggests a set of preventive measures aimed at reducing the number of emergencies. The main causes of emergencies are of natural and anthropogenic origin. The paper is based on statistical data for a five-year period. Based on research results, state recording of emergencies is maintained. To prevent emergencies of natural and anthropogenic cause on the territory of Pavlodar, there are special emergency rescue teams, territorial units of the Civil Defense, object units and emergency response units.

Year of release: 2016
Number of the journal: 4(64)
Heading: Social sciences

The modern state and analysis of forming of healthy way of life are in the Republic of Kazakhstan (a case of study of center of forming of healthy way of life of the Akmola region)
Annotation:

In this article, activity of national center of problems of forming of healthy way of life that is sent to forming and stimulation of healthy way of life of citizens and on development of prophylactic and restoration medicine are considered. The role of coordinating councils in process of health care at the level of government, that provide monitoring of realization of socio-economic development of country, including in area of health protection are distinguished in this article. For creation of the effective system of prophylaxis of sociallymeaningful diseases and forming of healthy way of life indicators are certain in a country. Some actions of centers of healthy way of life carry practical character, when specialists render a consultative and practical help to the population. Primary and general objective of the system of health protection of country and in particular in regions this strengthening of health of population, increase of their welfare, forming of the responsibility and skills, sent to maintenance and improvement of health, and also propaganda of healthy way of life.

Year of release: 2016
Number of the journal: 2(62)

Environmental assessment of mercury contamination of the wastewater storage facility Bylkyldak
Annotation:

The article describes visually detectable anomalies in the structure of the crucian carpet, which make it possible to consider them as a reliable tool for operative ecological monitoring of aquatic ecosystems under the conditions of the anthropic press. The results of the conducted studies were tested in the course of the research "The Post-Mercury Control of Mercury Pollution in the Territory of the Former PO" Khimprom", and also appear to be important in assessing the environmental risk from groundwater pollution and adjacent water bodies in the northern industrial zone of Pavlodar.

Year of release: 2017
Number of the journal: 3(67)

The review of national legal instruments dealing with chemicals management issues
Annotation:

This article considers chemical safety as a system of measures aimed at protecting vital human interests against adverse chemical effect from threats of processing, storing and destroying hazardous chemicals. Chemical safety is ensured by a complex of legal, organizational, financial, material and informational measures intended for prevention and elimination of real and potential security risk, mitigation of their consequences.

Year of release: 2017
Number of the journal: 4(68)

Development of a quality control system based on the principles of HACCP for the production of sour cream at a diary factory
Annotation:

The article is devoted to risk analysis, methods of ensuring dairy products safety. Furthermore, the author dwells on such tool of quality control as a decision tree. The article presents the plan of HACCP for a diary enterprise on an example of the production a sour cream with 15-20 % of fat content.

Year of release: 2018
Number of the journal: 1(69)

The use of quality and safety management systems in dairy plants
Annotation:

Аt present, dairy enterprises use a system for analyzing and monitoring critical control points, as well as a quality management system, to produce high-quality and safe products. These systems take into account factors that may affect the production process and other components by identifying hazards from the procurement of raw materials to the consumption of products for food. The purpose of the article is to study the role and necessity of applying quality and safety management systems at dairy enterprises and reducing the risk at all levels of production

Year of release: 2018
Number of the journal: 3(71)

Organizational and technical measures to improve working conditions in the workplace on the example of JSC «Aluminum Kazakhstan»
Annotation:

The article describes the results of the analysis of the state of working conditions at the enterprise and at the site of JSC «Алюминий Казахстан». Deficiencies in the OSH management system have been identified. Measures are proposed to improve working conditions and prevent industrial injuries. These measures will help ensure safe working conditions in the workplace and reduce the risk of occupational diseases

Year of release: 2018
Number of the journal: 3(71)

Development and research of measures for the preparation of production personnel for action in emergency situations
Annotation:

In the work measures on preparation of production personnel for actions in the conditions of emergency situations are considered on the example of Neftekhim LTD LLP. The structure of the control system and its main components were studied, the regulatory legal framework used in industrial safety was described. The possible risks and dangers, as well as harmful substances used in the production of plant products and their effect on the body were studied; the current state of the control system in the field of emergency prevention was evaluated

Year of release: 2018
Number of the journal: 4(72)

System of work of secondary school on preparation of pupils for subject olympiads
Annotation:

In the light of reforms in the field of education in Kazakhstan, it is necessary to revise approaches to meeting the cognitive needs of students, taking into account their abilities and motivation to learn.Special attention should be paid to children who have increased motivation to learn and pronounced abilities in certain school subjects. These are the so-called "Olympians". The article proposes a solution to the problem that arises in every secondary school, namely, how to teach such children to promote their optimal development. The authors of the article analyzed the work of secondary schools and, on its basis, identified positive and problematic aspects. To solve the identified problems, the system of work of the school in the direction of work with children with increased motivation for learning and gifted children was proposed: a cyclic plan of the school, recommendations on the organization of the school of the Olympic reserve, a strategy for training a selected group of children was proposed

Year of release: 2019
Number of the journal: 4(76)

On some aspects of the project-based approach in the context of increasing the efficiency of economic development
Annotation:

The article discusses various aspects of project management, which is one of the most effective tools and allows you to skillfully take into account various factors, as a result of which the reliability of implementing successful changes and achieving goals in all types of professional activities increases. In Kazakhstan, project management dates back to the 1990s, but the real practical application of this management tool is observed at the beginning of this century. According to the authors, one of the key problems of widespread implementation and use of the project approach in the private and public sectors is the lack of information and methodological support for the development of this area. The purpose of this study is to systematize the theoretical and methodological aspects of project management in the context of improving the quality and efficiency of economic decisions. Any project is a change that is caused by the creation of innovations and the corresponding investment and other resources, on the one hand, and on the other hand, is implemented in conditions of high uncertainty and risks. The research uses the following methods: comparative analysis, a systematic approach based on which General and specific features of project management are identified, as well as abstract-logical. In the context of globalization, modern management principles require a team approach to solve problems aimed at achieving the strategic goals of companies, organizations and States, as well as ensuring continuous improvement of business processes, implementing any changes of a socio-economic, organizational or other nature. The processes that ensure an effective transition to project technologies, as well as important components of the project approach from the point of view of achieving project goals are identified. It is shown that project management is especially widely used in private companies. Currently, this tool is being actively implemented in the management system of state structures in different countries. The significance of the research results lies in the fact that knowledge about the project approach is generally recognized scientific direction, which is characterized as an independent sphere of professional activity and a system of lean management aimed at improving the economic efficiency of implemented projects. In General, despite the noticeable activation of project management promotion processes in Kazakhstan, it should be noted that an important task is to transfer modern technologies of the project approach as a tool for innovative development to all spheres of life of the Kazakh society.

Year of release: 2020
Number of the journal: 3(79)

Ensuring quality control by implementing a quality management system at the enterprise
Annotation:

The article presents the results of implementing a quality management system at the enterprise. The study and analysis of the international standard ISO 9001:2015, as well as sanitary and epidemiological requirements for production control were carried out. The main requirements and rules for the implementation of input, operational and output control of products at enterprises at all stages of the product life cycle were identified and presented. In addition, it was determined what requirements must be met by enterprises to implement a quality management system. It is important to note that this work is necessary at the enterprise, as it has the following advantages: by improving product quality, product sales increase, the level of management of the enterprise and personnel increases, and cost savings are realized at the stages of development, production and operation. It follows that to implement a quality management system, it is necessary to set the following tasks: describe the company's processes, develop performance criteria and evaluate processes, develop the necessary documented information, implement documentation in all departments, familiarize them with the quality policy and goals, conduct timely internal audits for further SWOT analysis, and conduct an assessment by an external auditor in order to obtain a certificate of compliance. An important step in quality management is that the organization should not eliminate nonconforming results of processes, but should identify potential nonconformities, assess the risk with the preparation of a Protocol, plan and implement actions to reduce risks. Difficulties may arise: lack of understanding by the staff of the need to implement a quality management system, lack of a clear vision, mission, lack of complete information on processes, lack of quantitative and qualitative evaluation criteria, quality is defined as the quality of products, not as the quality of processes, resources, lack of monitoring of customer satisfaction. It is possible to overcome these difficulties only with the implementation of the quality management system according to ISO 9001, since the requirements prescribed in the international standard are a real tool for improving the efficiency of the enterprise, which will help bring the organization to a higher level of development.

Year of release: 2020
Number of the journal: 2(78)

Industry 4.0: Challenges and Opportunities for the Labor Market
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Main problem: In the 18th century, when industrial production began, the use of steam and mechanized production caused major changes in the economy. As a result, production costs decreased along with an increase in the quantity and quality of products. During this period, production underwent a revolutionary transition from manual labor to mechanization. The potential impact of Industry 4.0 on labor markets remains an under-explored scientific field. It is estimated that Industry 4.0 will lead to unemployment by changing the employment structure and will bring new structural problems in terms of unemployment and labor relations. Purpose: The purpose of the study was to establish the impact of Industry 4.0 on the labor market and identify the consequences of the impact. Methods: studied, the evolution of production development, when mass production with electricity led to the Age of Industry 2.0, and then the emergence of the digital revolution, the use of electronics and information technology in production processes, marked the beginning of the Age of Industry 3.0. It is expected, according to international experts, scientists, that automation and robotic production will have a serious impact on the unskilled workforce and cause a critical reduction in the labor force of vulnerable sectors of society, that is, women, migrants, youth and the elderly. Results and their significance: This study assessed the possible impact of the fourth industrial revolution on labor markets. Through a literature review and analysis of emerging trends in Industry 4.0, the risks, opportunities and challenges of the process are explored in a comparative perspective. It has been established that countries must correctly perceive the transformation of labor markets and take appropriate measures. Otherwise, the applied labor-based low-cost industrialization model will lose its comparative advantage

Author: S.V. Bespalyy
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Risks of microbiological contamination of fruits and vegetables used for food
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Fruits and vegetables are most often consumed without being thoroughly processed before consumption. Some plant foods are vacuum-packed to ensure long shelf life as well as preserving the quality and safety of the product. Fruits and vegetables carry naturally occurring non-pathogenic epiphytic microflora on their surfaces. During growth, harvesting, transport and further handling they can be repeatedly contaminated by pathogens from human or animal sources. Fresh fruit crops have been implicated in a number of documented foodborne disease outbreaks. Outbreaks of diseases caused by bacteria, viruses and parasites have been epidemiologically linked to the consumption of a wide range of fruits and vegetables. The aim of our study is to assess the risk of contamination in fruit and berry crops and how to address this long-standing problem, namely, contamination of fruit and vegetables with unnatural pathogenic microflora. The following fruit and berry crops common in Turkestan region were chosen for the experiment: Apple variety Suislepskoe (stolovka) , peach variety Nectarine and grape variety Kishmish. Bacteriological inoculation was carried out by membrane filtration of used sterile water to obtain flushes from the surface of fruit crops. All work was carried out under full aseptic conditions. The utensils, water and other equipment used in the work were sterilised in advance. The data obtained during the experiment shows that there is a potential for widespread contamination of uncharacteristic microflora of plant products. Based on the results of the study it can be concluded that there are yeasts and acetic acid bacteria on the surface of all three samples of fruit and berry crops, which can be universally contaminated food and are not the natural microflora for the above mentioned crops. Specifically, fruits and vegetables can be contaminated with various bacterial pathogens, including Salmonella, Shigella, E. Coli O157:H7, Listeria monocytogenes and Campylobacter.

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Study of international experience in the field of industrial safety
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Currently, close attention is paid to industrial safety at hazardous production facilities. Compliance with industrial safety requirements is directly related to the risks of accidents that can lead to man-made disasters, negatively affect the health and life of the population. As in any other industry, there are problems in ensuring industrial safety. There are several reasons for this: the backlog of standards from scientific and technological progress, the exclusive competence of state authorized bodies, and the lack of a risk-based approach. After the collapse of the USSR, the requirements of industrial safety in the Republic of Kazakhstan have practically not changed: laws and statutory instruments (hereinafter-the LSI) are approved and put into effect, after which they are constantly changed and supplemented; the presence of national and international standards, which, in fact, are revised on the basis of the USSR standards, taking into account the influence of the realities of the time. It can be concluded that the current standards are not focused on the future, scientific and technological progress, innovation, so they are constantly undergoing changes, thereby adapting to the necessary requirements that dictate modernity. State regulation does not contribute to the effective development of industrial safety. This is due to the fact that the state performs exclusively supervisory functions (thus it is exclusively educational in nature), and there is no dialogue between authorized state bodies, expert organizations, scientific organizations, and testing laboratories. If we consider the experience of the Russian Federation in the field of industrial safety, then it makes no sense to accept even some experience, since: similar to the Kazakhstan’ LSI and regulatory and technical documentation (and their constant dynamics), the development of cooperation with the Russian Federation within the framework of the Eurasian Economic Union. Accordingly, it is advisable to consider the experience in the field of industrial safety in Europe and the United States of America because of the effectiveness of regulation and supervision than in the Republic of Kazakhstan and the Russian Federation. This article provides information about international experience in the field of industrial safety in the United States and the European Union. The tasks of state regulation in the field of industrial safety in the Republic of Kazakhstan, the Russian Federation, the United States, and the European Union are described in detail. The analysis of normative-legal acts and normative-technical documentation is carried out. Based on the analysis of international experience, solutions to problems in the field of industrial safety for the Republic of Kazakhstan are essentially presented. The purpose of this article is to reveal the problem in the field of industrial safety in the Republic of Kazakhstan and international experience that the Republic of Kazakhstan can borrow in order to effectively ensure industrial safety. Study of international experience (USA, EU countries, Russia) in the field of industrial safety in terms of: analysis of standards; regulation (control and supervisory functions) to ensure safety. The results of this article will reflect the problems that hinder the effective provision of industrial safety in the Republic of Kazakhstan and essentially suggest ways to solve them.

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Some aspects of justification of acceptable risk levels in oil refineries
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Currently, the problems of environmental safety are facing society. The industry develops every year. In this critical economic situation, the oil industry is a stimulant for the economic sector in Azerbaijan. The level of development of this industry is also relevant due to other reasons: sociological, technological and features of the economy of Azerbaijan. The production activity of oil processing, concentrating harmful substances and energy, is a source of man-made danger and pollution of the natural environment. The risk management process mainly consists of three stages - risk safety analysis, risk assessment, which is carried out in comparison of calculated and actual risk levels, the so-called acceptable risk levels and the adoption of appropriate regulations and management decisions. One of the factors that should be taken into account when assessing risk and safety is to determine the necessary costs. Since these costs are paid directly to the company, they try to minimize them as much as possible, which reduce the accuracy of risk assessment. One of the objectives of the study is to determine the optimal value of the necessary costs. It is established that the less reliable the method, the lower is the cost of its implementation. The methodological basis of the work was scientific works on these problems of scientists-economists, mathematicians on safety and risk assessment at industrial enterprises. When developing the presented methodology, computational algorithms developed by Dow Chemical were used. This company has collected a large volume of material on accident statistics, taking into account damages. Based on the obtained and experimentally verified data, a system of indices has been developed, an assessment of various indicators for qualitative and quantitative risk assessment of oil refineries. The analysis of the technogenic danger of oil refineries makes it possible to determine ecological and economic losses and choose rational possibilities of acceptable risk. The required costs, depending on the level of risk, are determined based on an increase in the accuracy of calculating the probability of occurrence of the cause of risks. The article examines the relationship between the expected level of risk and economic losses during oil refining in separate technological units, which allow determining the required level of risk and the expected economic damage.

Author: Kh.B. Gulieva
Year of release: 2021
Number of the journal: 4(84)

Foreign experience in the provision of social services
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In the implementation of social policy, the most common practice in foreign countries is the payment of a part of the cost of the service by the recipients of social services. However, this decision raises some doubts. After all, these services are for members of the public who are unable to take care of themselves and generally cannot earn a living. On the other hand, when the state bears the costs, there is a risk of overconsumption. The decision on the extent to which a beneficiary of a social care service should share in the costs of social services depends on a variety of factors: criteria for social justice in the country and perceptions of social justice (for example, public opinion about whether unpaid social care services should be provided to all or only the poor), from a group of people in need of social care (social care services for children from social risk groups, especially for people with severe disabilities, are usually free of charge), from the economic ability of the state to provide free social services, etc. The purpose is to study the positive foreign experience in the provision of social services in modern conditions. Determine the role of the state as the dominant body in the implementation of social policy. The study is based on the principles of a systematic approach. Also, when writing the article, the dialectical method of cognition, the methods of scientific generalization and classification, the method of comparative analysis were used. Systematization and generalization of foreign experience in the provision of social services, taking into account the definition of its main goals and objectives, show that the changes taking place in the field of social protection in developed countries over the past two decades already indicate that the model of organizing social assistance, based on the dominance of market relations, operates in many countries. Under the hierarchical model, the organization of social services is based on a vertical division of responsibility and state functions, and the state has a monopoly on providing social care services and funding state or non-state care institutions. However, in recent decades, social assistance services have already been purchased from market participants and funded not by the state, but by the person in need of social assistance. However, such a market is not pure, since the state is involved in both the purchase and pricing of the service.

Year of release: 2022
Number of the journal: 1(85)

Ensuring water quality as the main goal of preserving human health
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Main problem: The article analyzes water quality assurance as the main goal of preserving human health. The study of chemical and microbiological parameters of wastewater and drinking water was carried out using generally accepted standards. The number of deaths associated with the use of contaminated drinking water, according to WHO, tripled in 2021 and reached almost 19 thousand against 6 thousand in 2020. In addition, the number of neoplasms, diseases of the genitourinary system, digestive organs and skin increased by 2 %, to 1.486 million. The reasons for the increase in the level of harmful chemicals and microbiological pollutants in the water are outdated sewage treatment plants, old pipes and disinfection with chlorine. Purpose: Study of the quality of wastewater and drinking water in Pavlodar, study of the quality of wastewater and drinking water in Pavlodar. Methods: Sampling of wastewater, chemical and bacteriological analysis of wastewater and drinking water, statistical method, correlation analysis of experimentally obtained results and calculated characteristics, etc. Results and their significance: In the field of public health risk, pollution of reservoirs that are sources of household drinking water supply and recreational water use, the continuing necessary high deterioration of water supply networks, their accident rate, as a result of low level of operation, failures in the operation of treatment facilities. Hygienic assessment of reservoirs according to complex indicators indicates the continuing high degree of water pollution in places of water use. The water quality indicators of the surface reservoirs of the region remain low in terms of sanitary and chemical (primarily organoleptic and general sanitary), as well as microbiological indicators. According to toxicological indicators, the level of water pollution in places of water use is estimated as moderate. The main pollutants of the Irtysh River in Pavlodar are industrial enterprises and housing and communal facilities that discharge untreated or insufficiently treated wastewater into reservoirs. A complex of causes of drinking water pollution has been identified: high deterioration of water supply networks, their accident rate, because of a low level of operation, failures in the operation of treatment facilities, unfair treatment of industrial wastewater by industrial enterprises of Pavlodar, etc. Priority preventive directions for improving the quality of water as a source of life are the implementation of long-term targeted planning of measures for the modernization of water supply and sewerage networks and facilities in Pavlodar. The state of water supply necessary and measures to improve it should be constantly monitored and considered at meetings of sanitary and anti-epidemic commissions.

Year of release: 2022
Number of the journal: 1(85)

Automated sprayer for processing agricultural crops
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In order to successfully conduct agricultural work and obtain a competitive harvest, it is mandatory to carry out spraying operations of crops that require highly qualified personnel, expensive equipment and suitable weather conditions. The use of tractors for spraying fields is the most common solution available at the moment, has disadvantages: high cost, risk of damage to the crop by "hitting", "hooking" or otherwise; environmental damage; due to exhaust gases, the demolition of the solution increases with increasing speed. Using a device designed specifically for spraying equipment is an ideal solution. The purpose of the article is to develop a working model of an automated sprayer for processing agricultural crops. The methods used are: technical justification of a controlled device for processing agricultural crops. Calculation of functional capabilities, algorithms of operation of the proposed automated device: selection of the type of sprayer, engine, chassis, controller, battery, as well as justification of the possibilities of using alternative energy sources (wind energy, solar energy); development of a 3D model of an automation device for anti-weed processing of agricultural crops, printing of parts, assembly of mechanical and electronic parts. Making a prototype using 3D printing; development of the wiring diagram of electronics, software (firmware of the microcontroller; application that controls the settings), testing of the prototype, assembly of the current model; rationale for the optimal use of Arduino and Raspberry Pi boards in this device in a pair: Raspberry Pi will allow you to control processes on the Arduino and easily interact with the Internet when the Arduino itself will perform simple operations such as interacting with electronics and reading sensor readings. The manufactured operating model showed compliance with the goals, a high degree of controllability, environmental friendliness, reduction of energy consumed, labor resources and can be used to scale this device. The developed model of the automation device for anti-weed treatment of agricultural crops can be used not only in agricultural pollination, but also as a mechanism for studying soil parameters: humidity, mineralogical composition and chemical content in the ground, using electronic sensors, as well as an automated mobile platform for any purpose requiring accurate navigation through the territory.

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Development of regulatory and technical documentation for the examination of equipment operating under pressure
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Development of regulatory and technical documentation for the examination of equipment operating under pressure

Year of release: 2023
Number of the journal: 3(91)

Transformation of the planning system as a management function in the digital economy
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The main problem: In the context of the rapid development of the digital economy, where technological innovations become the engine of progress, the role of planning in the management function acquires new dimensions and comes to the fore. Digital transformation not only redefines business models, but also requires organizations to reconsider their approaches to strategic and operational planning. Planning, as an integral part of management, is becoming a key tool for enterprises to adapt to the rapidly changing conditions inherent in the digital age. In this context, effective planning does not just foresee the future, but is a catalyst for innovation, risk management and achieving strategic goals in the context of digital dynamics. The purpose of the article is to study the transformation of the planning function in modern management in the digital economy. Methods: The research is based on a thorough analysis of the works of both domestic and foreign scientists devoted to the problems of choosing and using intra-company planning tools in the context of digitalization of the economy. To achieve the goals of the research, systematic and functional approaches of scientific cognition, as well as various methods of scientific analysis and synthesis were applied. In particular, modeling methods were actively used, which made it possible to explore in more depth the interrelationships and the impact of selected intra-company planning tools on the efficiency of enterprises in a new digital context. Results and their significance: The article examines the key aspects of changes in planning caused by the introduction of digital technologies, automation and data analytics. The authors analyze the impact of the digital economy on decision-making processes, long-term and short-term planning, and also emphasize the need to adapt management methods for effective navigation in the modern business environment.

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Digitalization of accounting and its impact on the activities of small and medium-sized businesses
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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

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