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.

In this article theoretical aspects of account of expenses are observed, which allows to analyze movements of leaving means, and also to operate financial resources.

The article deals with the participation of the public sector of the economy of Kazakhstan in the formation of income and expenditure of households. The authors use the methodology of national accounts - 93 and its use to assess the dynamics and structure of the revenue figures of the households.

In this article the author defines identification of social and economic groups of society by an assessment not only the income, but also consumption by households of goods and services.

This article describes the issue of improving the quality of the products as a way to improve the competitiveness of enterprises.

This article presents the results of research of technology of curd product that is accessible to any enterprise and not requiring from the producer of additional expenses on his mastering are expounded in this article, and also possessing a biological and food value due to the use of vitamins, macro and microelements, bioactive and pectin substances.

Scientific bases of normalization and the organization of work are determined, the basic conditions of development of the technically substantiated norms of expenses of work with application of the basic kinds of normative supervision are considered.

The main issues of a state institution expenses financing are considered in the paper. The disadvantages of the existing system of planning and implementing the budget programs have been studied. The major ways on solving the issues in the field of state institutions expenses financing are offered.

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 purpose of the work is the creation of an information system that allows to carry out activity on accounting and keeping statistics on the means of measurement used in production. An analysis of the use of such a system at a number of large industrial enterprises is performed. The database and the program working with a database of means of measurement on required technological positions and maintenance are developed. The program provides graphs on the accumulated statistical data.

Complex research is carried out on the rational use of natural pastures with seasonal use in a specific area. The research was conducted in 2015-2017 on the lands of “Batyr” farm in Korday district of Zhambyl region. The pasture lands of the farm consists of 5 independent sites and are located in 3 geographical areas: foothill-steppe (950 hа), foothill-dry steppe (1370 hа) and foothill-semi-desert (1880 hа). The total area of distant pastures is 4.200 hectares. As a result of conducting of geobotanical researches, the farm territory of peasant farm "Batyr" in Korday district of Zhambyl region was divided into seasons (spring-summer-autumn) of their use, the yield of natural herbage and live weight gain of animals was determined. Results of accounting of productivity of natural herbages on zones, seasons of year are given in article and the gain of livemass of animals for the pasturable period is defined. When determining efficiency of sheep it is revealed that higher additional weight of a liveweight is received in experimental group of animal. The seasonal pasture on average in three years of researches at the end of the pasturable period provided an increase of a live weight of rams on 3.370 kg/head at ewes on 8.020 kg/head and lambs of birth year on 8.640 kg/head is more in comparison with control groups of animals. It should be noted that for the pasturable period the increase of alive mass of animals in experimental group in 2017 is higher than a research in comparison with previous years. In 2017 at a pasture of animals on seasonal sites it was applied intra seasonal pasture turnover at which unproductive driving of animals in search of a forage on the grazing square is practically reduced three times, besides degradation of the pasturable territory is completely excluded. It was found that the use of seasonal use of pastures provides more weight gain studied animals compared to animals that graze in one place with an unsystematic manner of grazing. The implementation of the results created the conditions for the restoration of degraded pastures with an increase in the growth and development of vegetation cover up to 15-18 % and an increase in livestock production through rational grazing up to 12 %.

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.

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.

Main problem: Today electronic information is one of the important resources in the management system. Electronic information resources are not only means, but also control flows. For example, any instruction or instruction in the management system is actually a guide to action. At the same time, for example, data on the movement of an object (employees, goods, money, etc.) are information resources, the storage and accounting of which is the basis of the organizational process. Large flows of information require their structuring, and operations on them become time-consuming. One of the ways to solve this problem is the development and implementation of an information system. Purpose: To analyze and design an information system using specialized tools designed to optimize the implementation of the above stages of software system development, using the example of a real business process. Methods: The article discusses the methodologies of CASE tools designed to automate software development processes, namely, the first two stages of the life cycle: analysis and design of a software product. The analysis and design of the business process functionality is carried out using the IDEF0 functional modeling methodology. The design of the database structure of the information system was carried out using the methodology of semantic (information) modeling IDEF1X. Description of the scenario of the designed software for a real business process is carried out using the dynamic modeling methodology IDEF3. Results and their significance: The article substantiates the relevance of the use of modern CASE-technologies in the process of analyzing and designing a future information system, as well as for the purpose of possible optimization on the example of a real business process "Inventory accounting". As a result, a comprehensive business process model was built using tools based on CASE-methodologies. The resulting model, as well as the description of its construction, is a clear example of the use of CASE technologies for software developers, as well as system analysts and IT specialists.

Main problem: In modern science, there are a large number of techniques focused on the assessment of competitiveness through the analysis of certain resources in the region. However, accounting of human resources in such assessments is not used as a prior factor in identifying regional competitive advantages. Competitive advantages affect not only the efficiency of individual sectors of the economy but also the overall social and economic development of the country. Evaluation of the competitiveness of the region should include one of the main parameters of the human resource and economic development level. Therefore, the forecast for the competitiveness of the region should take into account the pace of human resources development. Purpose of the research is evaluation of regions’ competitiveness as the main parameter of economic development in current conditions. Methods: The methods used in Kazakhstan for assessing the competitiveness of a region considers only the assessment of human resources in its structure but do not take into account the level of their development over time, as well as the multi-factorial nature of their components. Results and their value: The work explains and analyzes rating model for assessing of the competitiveness of the regions of Kazakhstan (the National Chamber of Entrepreneurs of the Republic of Kazakhstan). The authors proposed a methodology for ranking the regions of Kazakhstan based on an assessment of the development of their human resources that affect the competitiveness of the region. It includes an analysis of demographic, labor and social and economic indicators reflecting the state of human resources.

In modern science, there are a large number of techniques focused on the assessment of competitiveness through the analysis of certain resources in the region. However, accounting of human resources in such assessments is not used as a prior factor in identifying regional competitive advantages. Competitive advantages affect not only the efficiency of individual sectors of the economy but also the overall social and economic development of the country. Evaluation of the competitiveness of the region should include one of the main parameters of the human resource and economic development level. Therefore, the forecast for the competitiveness of the region should take into account the pace of human resources development. The purpose of the research is evaluation of regions’ competitiveness as the main parameter of economic development in current conditions. The methods used in Kazakhstan for assessing the competitiveness of a region considers only the assessment of human resources in its structure but do not take into account the level of their development over time, as well as the multi-factorial nature of their components. The work explains and analyzes rating model for assessing of the competitiveness of the regions of Kazakhstan (the National Chamber of Entrepreneurs of the Republic of Kazakhstan). The authors propose a methodology for ranking the regions of Kazakhstan based on an assessment of the development of their human resources that affect the competitiveness of the region. It includes an analysis of demographic, labor and social and economic indicators reflecting the state of human resources.

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