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.

In this article issues of efficient use of ferroalloys production waste to save costs are considered; energy efficiency of agglomerate production is calculated; sintering heat balance data are presented by a case study of Aksu Ferrolloy Plant. According to the annual economic benefits calculation the folowing results are obtained: due to аglogases recirculation, fuel saving is 1334.5 t.o.e.; due to reheating it is 1491 t.o.e.; due to installation of thyristor converters to the unit the annual energy saving is 1714000 kWh. Thus, it is identified that besides energy-efficiency measures during recycling of solid and gaseous wastes, the use of agglomerate increases IPF electric furnaces performance as well, decreases specific energy and reducing agent consumption which means the prime cost of finished products will be reduced.

This article discusses some of the practical application of cavitation technologies in autonomous heating systems, attached elementary economic calculation. The modern achievements and cavitation vortex heat generators, principle of operation and types of such equipment. Marked positive and negative aspects of installation and operation of heat generators. A comparative analysis of the economic calculation of seasonal operating costs of the vortex heater as auxiliary heating systems and district heating tariffs for Pavlodar.

This article discusses both the main and additional costs associated with the movement of goods from the manufacturer to the consumer. The tasks for achieving optimal efficiency in the activity of a commercial enterprise in modern economic conditions are defined. The analysis of the dynamics of the sales market of the studied enterprise is carried out. Both positive and negative aspects of the trading enterprise are revealed.

The article describes the results of a study of the effectiveness of the standards being implemented in railway transport. A general view of efficiency and standardization was analyzed. It was studied which document regulates the application of standardization in the Republic of Kazakhstan. Further, the international railway standard IRIS «International Railway Industry Standard» was taken as a basis, which, in turn, is based on the international standard ISO 9001. A study of the methods and types of effectiveness of standards was carried out, as well as an analysis of the applied international standard in the field of railway transport IRIS. The purpose of this standard is to create a business management system that allows for continual improvement, with an emphasis on preventing and reducing delivery defects. It is important to note that the effectiveness of standardization is evidenced by examples showing that ignoring standards turns out to be huge losses for a company for a number of reasons, for example, because its products have not been certified for compliance with a specific standard; due to the additional costs of the company for reworking products that are not manufactured in accordance with the requirements of the standards in the country of export. An analysis of the effectiveness of standardization work in the railway industry can be expressed in relative terms of the effects obtained as a result of the application of the standard: for example, in an increase in the level of safety or in economic growth. The basis for determining the actual effect is the actual level of production that existed at the given enterprise before the introduction of the standard. The measures that can be applied in order to increase the efficiency of solving the problems of developing standardization in the field of railway transport have been studied. Such standardization as one of the elements of technical regulation can provide a contribution to economic growth in excess of the corresponding indicators from the introduction of patents and licenses.

The work is intended to determine the etiopathogenetic principles of animal prevention in gynecological pathology and issue a theoretical justification. At the same time, improving preventive measures aimed at preserving their health, increasing the productivity of animals in modern conditions of animal husbandry and ensuring high productivity of cows. In this regard, the main task is to develop ways to increase insemination of cows with the use of complex and homeopathic treatment. For the first time in the East Kazakhstan region, new scientific data on the main etiological factors leading to gynecological pathology and infertility of cows were obtained. Work has been carried out to improve measures aimed at preventing infertility of cows in the conditions of dairy farming in this region and stimulating increased insemination. New schemes for stimulating increased insemination using hormonal, homeopathic and other drugs have been tested. As a result, an increase in the productivity of cows was revealed, and stimulation schemes were introduced. For the first time in the farm" kamyshinskoye" an economic assessment of the damage from infertility of cows is given. Research work is done between 2016 and 2019 years by the Department of veterinary medicine of the State University named after Shakarim, in the laboratory "Agrotechnopark" of the State University named after Shakarim and national University of veterinary medicine and biotechnology named after Lviv and in the farm "kamyshinskoye" of the Shemonaikha district of East Kazakhstan region. To enhance the insemination of cows 3 groups of animals was obtained: animals of group I were not subjected to insemination; animals of group II for 1-3 hours before insemination grafted surfagon 3 ml (15 mg), 15 ml of Catosal, 15 ml habilita-Se, 10 ml uteroton; 8 days prior to insemination progesterone 2,5% 2 ml, Catosal 15 ml, habilita-Se 15 ml; cows of group III for 30-60 minutes before insemination were given Ovariovitis, and after fertilization Ovariovitis for 25-30 days and liarcine 5 ml. According to the results of drawings based on complex and homeopathic preparations, low costs were shown.

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

Main problem: 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

In the conditions of modern economy, factors that affect the security of the business, but relate to external resources in relation to the company or opportunities, become significant. These resources and opportunities in economics have traditionally been identified with macro-economic (economic growth, inflation, exchange rates, government support) and institutional parameters (regulatory framework, transaction costs). The influence of the quality of economic space on economic security of business through the evaluation of opportunities that are tied to the specifics of the economic space is the least researched, including in our country. In this case, according to the latest research in the field of economic geography, economic space acts as a structure-forming platform that can form local markets, with intensive interaction of business agents. The purpose of this study is ensuring of economic security by building business networks in a single economic space. The research area focuses on indicators that characterize economic space, which are successfully used in international practice to determine the quality of economic space. The realization of this approach requires the use of traditional methods of scientific research, such as analysis, comparison, graphical method for visualizing obtained results, which allows determining the agglomeration zone and the space of business networks in it. When considering economic space in relation to building a business network in improving business security, main focus is on the quality of economic space that the region has. The proposed methods of evaluating the quality of economic space are actively used to determine the possibility of building business networks in this space. The authors conclude that business networks play a crucial role in improving the economic security of business in a particular economic space. The set of proposed measures provides additional opportunities and increases the influence of economic space on business security and creates the zone of maximum external security

Main problem: One of the officially recognized problems of the system of state planning and regional development is imperfection of the methodology for assessing the effectiveness and efficiency of the implementation of the activities of state bodies. In fact, there is no assessment of economic and social efficiency and an assessment of the impact on society. In this regard, the authors have developed methodological approaches to assessing the quality (effectiveness) of state programs (on the example of the program of the Republic of Kazakhstan “Employment Roadmap – 2020”) is urgent task for theory and practice of regional development. The purpose of the research is the investigation of the methodological foundations for evaluating the quality of implementation of state programs of the Republic of Kazakhstan in the field of employment (based on the materials of program of the Republic of Kazakhstan “Employment Roadmap 2020”). Methods: The article uses a systematic approach to solving problems that ensures the unity of qualitative and quantitative methods: qualitative content analysis; a monographic method; the method of economic and statistical research. Results and their value: The value of the study lies in the fact that methodological approaches to the evaluation of programs in the public administration system are identified. For an economic assessment involving the calculation and analysis of unit costs per program participant, the authors propose to conduct dynamic and comparative analysis of the values of unit costs for achieving final results in directions of“DKZ-2020” program. This will allow to compare individual projects and program areas by costs in dynamics and further to identify those factors that work for their unjustified growth. The calculation of presented indicators is also important in regional context, since it allows considering those regions that significantly deviate from the national values in one direction or another

In the conditions of market uncertainty, the coronavirus pandemic, the absence of an officially articulated national idea, national interests and ideology in Kazakhstan, the problem of the lack of logically justified and coordinated coordinates of systemic thinking, an unambiguous paradigm of humanitarian thinking (analytical, pedagogical, managerial, economic, etc.) is becoming more and more clearly realized as the most important conditions for personal, civil and professional self-determination. The purpose is to substantiate the general logical coordinates and methods of reformatting the ambiguous humanitarian paradigm used in the activity. The study used various methods: the ontological principle of genetically meaningful logic, the method of transformation of concrete images of objects based on their abstract essence, the method of ascent from the abstract to the concrete, the speculative language of schematic images of thought and the language of methodological theory of activity. Logically justified universal abstract-concrete coordinates of universal motion are given. In relation to life and the world of activity, they can be concretized by coordinates: "standard of living – efficiency of activity", or "efficiency of activity – time", or "results – costs", or "quality – quantity", etc. The use of motion vectors in the logic of descent from the concrete to the abstract (NCA), ascent from the abstract to the concrete (AAC), as well as in their combination – logic CAC gives certainty to thinking. As an example, the scheme of the qualitative difference between educational (pre-professional) activities from professional ones using these methods and paired dialectical categories is given. The scheme and description of the functional model of the system object, considered as a rubicon of the transformation of educational activity into professional activity, are given. To reformat the indefinite, ambiguous paradigms of the humanities used in the activity into functional-logical, visible, constructive and unambiguous, it is recommended to use abstract-concrete coordinates, the methods given, the language of schematic images and the paradigm of the methodological theory of activity. As an example, the concept of a typical unit of activity development is given. A visible unambiguous paradigm is a necessary, but not sufficient prerequisite for adequate personal, civil and professional self-determination of a person in situations of high uncertainty. A sufficient prerequisite is the acquisition by subjects of appropriate reflexive-thinking abilities for self-determination, self-organization, self-regulation, etc.

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.

The article considers international experience in automating the system of land relations, aimed at improving the quality and reducing the time for the provision of services by state bodies to citizens and organizations, providing access to information databases, which positively affects the development of effective government decisions for the effective use of land resources, and also improves social welfare. In Kazakhstan, the transfer of land cadastral information to electronic media continues, and the automated information system of the land cadastre is being improved. The task of creating a unified mechanism for state cadastral registration of land plots according to uniform rules and technologies for all, identification and individualization of land plots and objects of immovable property firmly associated with them, for subsequent state registration of rights to land plots and transfer of information to the territorial bodies of the State Revenue Committee, remains relevant. To study the experience of developed countries in the provision of public services in the system of land relations through the development of official land information systems. The article used general scientific methods from general to concrete one, synthesis, theoretical generalization, induction, deduction, and system analysis. Based on the studied experience of developed countries, relevant conclusions and proposals were made: information technology is a useful tool and can help overcome bureaucracy, backwardness, isolation, monopolistic practices, and inefficiency in the public and private sectors; the use of state bodies for effective regulation of geographic information (GIS) systems that allow solving a wide range of tasks, as well as the use of modern information technologies, contributes to the transition of the activities of state bodies to a qualitatively new level of state control, which allows for full transparency of information about the land fund and objects real estate of the country, as well as its availability to the population. The provision of public services in the field of land relations using information and communication technologies reduces entry barriers and transaction costs in business, increases competition, and improves mechanisms in this area.

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.

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.

In Kazakhstan, within the framework of the Program «Development of domestic value and export-oriented industries», new modern dairy enterprises are being actively modernized and new modern dairy enterprises are being created, where membrane processes are being introduced to concentrate the components of milk. This is necessary for the rational and integrated use of raw materials, including through the processing of secondary resources, the main of which is whey. Improving the production processes of traditional food products and developing innovative ones is possible only with the use of the latest technologies and technological equipment. Membrane processes are widely used for the use of fractionation and concentration of liquid dairy products, which allows for a new solution to the processing of raw materials and opens up opportunities in the development of new types of food products. The article is devoted to the issue of production and processing of whey in Kazakhstan. The main types of membrane technologies and the advantages of their use in the dairy industry in the Republic of Kazakhstan are considered. The role of membrane technologies in the processing of whey is substantiated, various methods of introducing membrane processing methods to ensure the demineralization of whey, obtaining products with high biological value and consumer properties, reducing the cost of energy carriers, reducing the volume of raw materials in order to save transport costs, non-waste processing of milk solids, recycling water are described. This article analyzes the problems of using resource-saving membrane technologies in the production of dairy products in the Republic of Kazakhstan, ways to solve existing problems associated with increasing the economic efficiency of enterprises. The favorable impact of the use of membrane technologies on the social and environmental aspects of whey processing in the country is substantiated.

In this article, comprehensive studies have been conducted on the rational use of natural pastures, taking into account the seasons and typology, which allows increasing the grazing capacity of forage lands, as well as obtaining high-grade valuable and cheap livestock products. Rational maintenance of livestock on pastures not only reduces fuel costs by 6-7 times, equipment, labor and total feed costs by 2-3 times compared to the content of grazed animals, but also improves metabolic processes and reproductive functions of animals. This determines the great advantage of pasture feeding in the production of important livestock products. In the conditions of vertical zonality of the Zhambyl region, a significant reserve for increasing the production of mutton is their grazing on pasture with the use of pasture turnover; which allows the most efficient use of natural forage lands, increase the live weight and fatness of animals.

Increasing the yield of sunflower is inextricably linked with the evaluation of newly created interline hybrids and their components (parental forms) using various methods for assessing their combination ability (CА). Breeding research in this direction includes large material and practical costs when using the developed methods for assessing combination ability (CА) due to its small analytical capabilities. New approaches to the analysis of the productivity of hybrids in practical studies can significantly increase the volume of the analyzed material and evaluate not only for a short period of testing, but also for a long period of time over the years. Purpose is determination of the combination ability of parental forms of sunflower interlinear hybrids to optimize the breeding process. When analyzing the determination of the combination ability of the parental components of sunflower interlinear hybrids, the method of evaluating the CА according to a special scale developed at VNIIMK (Krasnodar, Russia) was used. This method makes it possible to analyze a large number of hybrid combinations and their parental forms and draw appropriate conclusions for further use in the breeding process. The analysis of the obtained results makes it possible to fully evaluate the obtained interline hybrid combinations by years of testing. We analyzed 1736 hybrid combinations involving 212 maternal forms and 1472 combinations involving 209 paternal pollen fertility restorer lines. 75 maternal lines with a high total combination ability (GCА) and 97 paternal forms with this trait were identified. Maternal lines with high combinational ability VKU 110 A, VKU 140 A and SV 55 A are of interest for use in practical breeding. Among the paternal forms are SV 123 V, VKU 400 V and VKU 401 V. The components of hybrid combinations with high specific combination ability (SCА) have been determined. These are lines VKU 414 A, VKU 413 A, SV 31 Rf, SP 1459. Hybrids with high adaptive properties have been identified when growing conditions change, which will make it possible to purposefully conduct practical breeding to maintain high productivity of sunflower hybrids

Main problem: one of the officially recognized problems of the system of state planning and regional development is imperfection of the methodology for assessing the effectiveness and efficiency of the implementation of the activities of state bodies. In fact, there is no assessment of economic and social efficiency and an assessment of the impact on society. In this regard, the authors have developed methodological approaches to assessing the quality (effectiveness) of state programs (on the example of the program of the Republic of Kazakhstan “Employment Roadmap – 2020”) that is the urgent task for theory and practice of regional development. Purpose of the research is the investigation of the methodological foundations for evaluating the quality of implementation of state programs of the Republic of Kazakhstan in the field of employment (based on the materials of program of the Republic of Kazakhstan “Employment Roadmap 2020”). Methods: the article uses a systematic approach to solving problems that ensures the unity of qualitative and quantitative methods: qualitative content analysis; a monographic method; the method of economic and statistical research. Results and their significance: the value of the study lies in the fact that methodological approaches to the evaluation of programs in the public administration system are identified. For an economic assessment involving the calculation and analysis of unit costs per program participant, the authors propose to conduct dynamic and comparative analysis of the values of unit costs for achieving final results in directions of “DKZ-2020” program. This will allow to compare individual projects and program areas by costs in dynamics and further to identify those factors that work for their unjustified growth. The calculation of presented indicators is also important in regional context, since it allows considering those.

Main problem: the globalization of the information sphere has led to a significant increase in the volume of stored and processed information. To increase the processing speed and provide information to the recipient, it is logical to increase the power of the equipment on which the information is processed. But such a path also leads to an increase in financial costs for continuous modernization or complete updating of computer equipment and application software. Purpose: an alternative solution to increasing the capacity of hardware and software may be to optimize the process of organizing data storage, and already at the stage of information analysis. At the initial stages of the task, a huge amount of information is collected and processed, which needs to be classified, to identify essential and non-essential information flows for the information system being developed, etc. The quality of functioning of the developed information system as a whole and its individual modules in particular will depend on how correctly and fully the structuring and systematization of data will be carried out. Methods: modern methodologies of conceptual design of information systems shift the emphasis from software implementation to analysis and modeling of the production environment. The tools used in the process of conceptual modeling allow you to automate the main part of the processes, including the development of program code in the format of templates (patterns), including the preparation of documentation for the software product being developed. Since modern methodologies and tools are based on the use of powerful graphical tools, this significantly increases the visibility and simplifies the process of making adjustments to the information system project, actually using the "Drag-and-Drop" technology. This allows you to redistribute the time spent on the implementation of the first stages of information system development, allocating more time to the analysis and design of the software environment at an abstract, conceptual level. Results and their significance: the stages of analysis and design do not require large financial costs and are more variable. Information at these stages is easier to adjust and change than, for example, at the stage of writing program code. In addition, it is at these stages that the most active interaction between the developer and the customer is carried out, where maximum visibility and variability of the project of the future information system is required. And the use of modern software design methodologies significantly increases the efficiency of the first stages of information system design.

The main problem: In the conditions of market uncertainty, the coronavirus pandemic, the absence of an officially articulated national idea, national interests and ideology in Kazakhstan, the problem of the lack of logically justified and coordinated coordinates of systemic thinking, an unambiguous paradigm of humanitarian thinking (analytical, pedagogical, managerial, economic, etc.) is becoming more and more clearly realized. as the most important conditions for personal, civil and professional self-determination. Purpose: to substantiate the general logical coordinates and methods of reformatting the ambiguous humanitarian paradigm used in the activity. Methods: the ontological principle of genetically meaningful logic, the method of transformation of concrete images of objects based on their abstract essence, the method of ascent from the abstract to the concrete, the speculative language of schematic images of thought and the language of methodological theory of activity. The results and their significance: logically justified universal abstract-concrete coordinates of universal motion are given. In relation to life and the world of activity, they can be concretized by coordinates: "standard of living – efficiency of activity", or "efficiency of activity – time", or "results – costs", or "quality – quantity", etc. The use of motion vectors in the logic of descent from the concrete to the abstract (NCA), ascent from the abstract to the concrete (AAC), as well as in their combination – logic CAC gives certainty to thinking. As an example, the scheme of the qualitative difference between educational (pre-professional) activities from professional ones using these methods and paired dialectical categories is given. The scheme and description of the functional model of the system object, considered as a rubicon of the transformation of educational activity into professional activity, are given. To reformat the indefinite, ambiguous paradigms of the humanities used in the activity into functional-logical, visible, constructive and unambiguous, it is recommended to use abstract-concrete coordinates, the methods given, the language of schematic images and the paradigm of the methodological theory of activity. As an example, the concept of a typical unit of activity development is given. A visible unambiguous paradigm is a necessary, but not sufficient prerequisite for adequate personal, civil and professional self-determination of a person in situations of high uncertainty. A sufficient prerequisite is the acquisition by subjects of appropriate reflexive-thinking abilities for self-determination, self-organization, self-regulation, etc.

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

Main problem: Monitoring the reliability of the foundation of roads, buildings and engineering structures is an important aspect of geophysical research. Modeling of geological heterogeneities is relevant. Moreover, the use of computer modeling in this problem is associated with computational costs. Purpose: Analysis of the vertical electrical sounding (VES) method for modeling the physical properties of soil and their changes when exposed to elastic vibrations. Methods: To achieve the goal, the vertical electrical sounding (VES) method was used, using a one-dimensional model of the geological environment. The direct VES problem was solved by calculating the Hankel integral. Results and their significance: The study made it possible to model a large number of soil layers using the VES method. The results obtained make it possible to determine the parameters of detected objects and changes in the characteristics of the controlled environment when exposed to elastic vibrations. The significance of the results lies in the possibility of improving the method for modeling the physical properties of soil and taking into account their changes under the influence of elastic vibrations, which helps to increase the efficiency and accuracy of monitoring the reliability of the foundation.

The main problem: the article examines the development of cognitive abilities of high school students by conducting a theoretical analysis of philosophical, pedagogical, psychological, scientific and methodological works and current directions of its development. Improving the educational process in secondary educational institutions and developing the cognitive abilities of high school students is an urgent problem. Therefore, the task arises of developing the thinking and activity of high school students while studying in secondary educational institutions, teaching them to use their knowledge and skills in new life situations. The implementation of these tasks makes it urgent to search for ways and forms of organizing the educational process, which will contribute to the formation of the skills to plan and organize the cognitive activity of high school students. Purpose: to substantiate the general logical coordinates and methods of reformatting various humanitarian paradigms used in action. Methods: ontological principle of logic with genetic content, method of transforming specific images of objects based on their abstract meaning, method of transition from abstract to concrete language, language of thinking of schematic images of thought and language of methodological theory. activities. Currently, such an update represents a transition to the methods and tools of active learning technology as a means of continuous development of science and school practice, the use of which in most cases helps to increase the interest and activity of adolescents. The results and their significance: logically substantiated universal abstract-concrete coordinates of the universal movement are presented. In relation to life and the world of activity, they can be defined by the coordinates: “standard of living - activity efficiency”, or “action efficiency - time”, or “result - costs”, or “quality - quantity” etc. Clarity of thinking is ensured by the logic of movement vectors descending from the real to the abstract, ascending from the abstract to the real, as well as their combination. The constant need for cognitive activity creates in students a feeling of cognitive satisfaction, seeing the result of curiosity, its planning and organization. This result teaches the teenager to actively seek new cognitive activities and gain experience in mastering the subject.

The main problem: In modern conditions, the healthcare system of Kazakhstan is going through changes aimed at providing a high level of medical care and maintaining the health of the population. In the face of modern challenges such as technological innovations, demographic changes and global pandemics, it becomes critically important to analyze and adapt to new requirements. Understanding and adapting to these trends are critical steps for the successful development of the healthcare system in the future. This article examines the main trends in the development of the healthcare system in Kazakhstan and their impact on the provision of medical services and the level of public health. The article focuses on the essence of the main problem facing the healthcare system of the Republic of Kazakhstan at the present time. The relevance of the topic is manifested in the context of a dynamically changing socio-economic environment, which puts pressure on the existing health care system. Demographic changes, the growth of chronic diseases and the need to introduce modern technologies create challenges that require a comprehensive analysis and effective strategies for the development of the system. Purpose of the article: The purpose of the article is to analyze and systematize the main trends in the development of the healthcare system in Kazakhstan, taking into account current challenges and changes in the global healthcare paradigm. The authors seek to identify key areas of development, as well as provide practical recommendations for improving the system. Methods: The study is based on a comprehensive methodological approach, including analysis of health statistics, economic analysis of expenditures and financing, as well as a review of modern scientific publications. Additionally, methods of comparative analysis with international health standards are used. Results and their significance: The article identifies not only the main problems in the healthcare system of Kazakhstan, but also provides analytical results expressed in the form of identified development trends. The work is important for developing strategies to improve the quality and accessibility of medical services in the country. The recommendations proposed by the authors can serve as a basis for making effective decisions in the field of healthcare in modern conditions.

Main problem: One of the priority directions for improving the management system at the enterprise is the organization of effective interaction between strategic and operational management through the formation of a mechanism for their interaction, orienting operational management to achieve strategic goals and objectives. In market conditions, issues of interaction between strategic and operational production management are particularly relevant, allowing solving complex economic problems of the enterprise related to the rational use of resources involved in production, reducing production costs, improving the quality of products, optimizing production potential in order to increase the efficiency of the entire enterprise as a whole and its structural divisions. The role of the mechanism of interaction between strategic and operational production management also lies in the possibility of coordinating those final strategic goals that the enterprise strives for with the actual internal production capabilities. The purpose of this article is to study the issues of interaction between operational and strategic management of an enterprise in a market environment. The theory and modern practice of production management in a competitive environment show that the implementation of operational production management is a natural stage in the implementation of strategic management, therefore, there is a close relationship between them, which manifests itself in their interaction. Methods: The methods of analysis and generalization, the method of systematic and comparative analysis, structural and functional method, economic and mathematical methods, graphical and tabular method were used in the work. Results and their significance: the authors consider the theoretical aspects of the relationship between strategic and operational production management at an enterprise in a competitive environment. There is a low level of compliance of operational tasks of production with the strategic goals of development of domestic enterprises and the special role of information systems designed to link operational and strategic management tasks together. Accordingly, the key aspects of information technology implementation are investigated, including the need for employee training, strategic communications planning, information flow management and the use of data analytics. Examples of successful application of information technologies in various industries and organizations are given.