The article is devoted to: problems of adaptation of tools of strategic management of the company to fast changing external conditions; analysis of the main tendencies of changes in digital busines s caused by intensive development of digital economy. The article deals with the main trends of changes in digital business environment at macro and micro levels, issues of increasing the efficiency of internal potential of the company, the features of competitive struggle based on the active use of information and communication technologies.

The development of the oil refinery is directly related to the peculiarities of the socioeconomic environment, which is determined largely by the favorable conditions of activity of all branches of economy of the Republic of Kazakhstan, a stable regulatory processes of all normative -legal framework of implementation of market reforms and efficiency of making management and innovative solutions in the oil refining industry of the Republic of Kazakhstan. Currently, a lot of efforts are being made to scale modernization of all production processes, as well as modernization of equipment of the oil refining complex of the country

The article views the problems of innovative sphere development and the causes of their esistence, because innovative sphere’s dynamic development is one of the main components of innovative economy. Thus, high-technological economy supposes effective innovative system and creation of institutions supporting innovative processes.

The article provides the analysis of the existing heatinsulating materials and the experience of using modern heatinsulating materials for a thermal protection of power boilers.

Theoretical aspects of preschool children speech development by means of theatricalization are highlighted in the article which is understood by the authors as purposeful pedagogical activity providing effective learning of mother tongue vocabulary. A number of games classifications are analyzed that make up the theatrical activity. Emphasizing that the theatrical activities can be organized in different areas of work with children of preschool age the authors reveal issues of these areas.

In this article it is considered a compliance assessment of developing industrial sectors of the country to the principles of «green» economy based on the example of the petrochemical complex of the Republic of Kazakhstan. Relevance of the research is caused by the need to build «green» low-carbon economy. The implementation of «green» economy concept will be a strong incentive for technological renovation for the numbers of industries. The directions of the «green» economy in the petrochemical industry of the Republic of Kazakhstan have been determined, as well as an analysis of international experience to implement the principles of «green» economy in the petrochemical industry has been carried out.

The article considers the methods of rationalizing the process of heating the refractory materials of aluminum electrolyzers up in relation to thermal stresses arising in the hearth lining. The functional goals of the refractory materials are listed. The operational characteristics of the refractory materials are presented. During thermal influence on a hearth lining, the physical effects called thermal expansion occur. The materials which save their properties under high temperature are known as refractory materials. The thermostability is described in more detail. The scientific test bench was used to investigate ultimate strength. The method of temperature and pressure measurement when conducting the experiments is cited. In order to choose the potlining it is necessary to know the peculiarities of refractory materials and actual industrial loadings as precisely as possible.

The results of the analysis of influence of some main process factors on heat conduction of heat-insulating materials are given in this article. As major factors were considered: density, temperature, humidity. Researchers are conducted on the basis of the theory of planning of experiment. The got dependences of heat conductivity on a closeness and temperature of material show approximately equal influence of these factors on the exit of experiment

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.

One of the directions of energy saving is the application of heat pumps by means of which it is possible to use low-potential, usually waste heat. The question of the possibility of using heat pumps in thermal power plants is considered in the present article. Also a diagram of possible use in thermal power stations of low-grade waste heat with heat pump installation is presented in the article.

The method of integral transformations is used to study the process of bodies heating and cooling. As a result of theoretical calculations the regime of soil freezing depending on the ambient temperature was established. Laplace transformation is practically used to determing patterns temperature of constructed concrete dams, building grounds

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.

The paper presents the thermal design of the building heating system of a four educational building № 1 Eurasian innovative university.Data are presented for the period from 1 December to 28 February for three seasons: 2013–2014, 2014–2015, 2015–2016 years. On the basis of the actual thermal design graphics and design of heat were built in the period from 1.12. at 28.02 for three seasons (2013-2014,2014-2015, 2015-2016 years). In these graphs clearly visible difference between the two values. According to calculation, the average difference was 13.02 % of the actual heat consumption.

This article mainly deals with the role of healthy lifestyle in strengthening pupils` health. The relevance of the issue of healthy lifestyle modeling arises out of the fact that heath is one of the most significant life values of a person and a guarantee of his or her welfare longevity. Currently, due to the low life expectancy of people, it is crucial to foster the meaning of health as the main value in one`s life and importance and necessity of health preservation from the early childhood. Life preservation requires dedicated and persistent efforts from every person. Herewith, it is necessary to understand one fact: life preservation is a personal prerogative. If one is to always be healthy one must remember that it requires persistent, dedicated and considerable efforts. Therefore, it is crucial to have a long course of personal conduct that designates the general culture of our labour and rest management, rational combination of physical and mental workload, sensible nutrition, active leisure and good quality sleep, and, moreover, skills of safe conduct in different dangerous emergencies. All of it composes the system of healthy lifestyle.

With the purpose of transition of the world economy to a sustainable growth model, the principles of the "green" economy should be integrated into the currently implemented structural reforms. The four main directions that form the "green" economy are highlighted. Structural reform, which connected with directions, can serve as engines of economic growth. Particular attention in passing to the green economy is given to the formation of modern infrastructure, which has the key to ensuring sustainable development and modernization that is an important element of the structural reforms analyzed here. Worldwide, initiatives are emerging at the national level that show that countries are moving towards a "green" economy at their own pace and in the context of their national development goals and priorities. Most countries in the world have recently stepped up their environmental policies to move away from a traditional model in which environmental protection is considered a burden on the economy, to a model in which ecology is recognized as the engine of development, i.e. to the "green" economy.

The variants of the use of carbon as a heat-generating material in the agro-industrial complex are highlighted. This will significantly save energy, improve the environment, reduce the cost of operation, repair and maintenance of buildings and structures.

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

Evaluation of the output of lime is made for three options for the use of Ferroalloy gas: when you use the physical heat of the gas; when using the chemical energy of the gas and the location of the reactor after scrubbing; when sharing of sensible heat and chemical energy of the gas. As a result of the calculation of the expected yield of lime, it was found that the use of Ferroalloy gas for the production of lime can fully provide or at least compensate for the deficit of lime in the production of steel. The technology of calcination of limestone with Ferroalloy gas is presented in the form of a cycle synchronized with the smelting of steel, including, in accordance with the gas outlet from the layer and their alternation with pauses of inter-blowing periods. The preliminary technological characteristics of firing obtained as a result of theoretical analysis are used for further experimental and theoretical studies.

Nanotechnology is a field of fundamental and applied science and technology dealing with a combination of theoretical substantiation, practical methods of research, analysis and synthesis, as well as methods for the production and application of products with a given atomic structure through controlled manipulation of individual atoms and molecules. In the Address of the President of the Republic of Kazakhstan to the people of Kazakhstan Strategy "Kazakhstan-2050" New political course of the state, the leader of the nation, N.A. Nazarbayev, defines 10 tasks that Kazakhstan faces, one of which is the transition of Kazakhstan to the third industrial revolution. Nanotechnology is one of the branches of the industrial revolution. In the modern world, over the past few years, there has been a rapid development of nanotechnology. The peculiarity of nanotechnology lies in the possibility of their application in an unlimited sphere; therefore they are the basis for a completely new technological order of the economy. Сonsequently, its development in the country is regarded as a particularly important sphere of science. Usage of nanotechnology products will save on raw materials and energy consumption, reduce emissions to the atmosphere and, as a result, will contribute to sustainable economic development.

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

Different diagrams of thermal pumps operation at thermal power plants are considered in the article. Thus, installation diagrams are considered for thermal pump based on the use of low -grade heat of turbo-unit lubricating system oil and blow-down water of a steam generator.

Rapidly changing trends in development of the countries’ economies require rational approach to regulation of innovative activity and investments directed to organization of real economy sector. At the same time, for analysis of current state policy in innovative development system fully it takes to assess effectiveness of regulation innovative activity mechanisms in the economy of Kazakhstan. In this article an assessment of mechanisms of innovative activity regulation in Kazakhstan in global system of competitiveness is carried out. For this purpose, an expert assessment system is used, which is realized as method of Global Competitiveness Index of World Economic Forum (WEF). The authors investigate ranking of WEF in Kazakhstan economy, in particular, assessment of carrying out of country’s innovative activity. Thus, purpose of research is to assess mechanisms of innovative activity regulation in Kazakhstan in a global system of competitiveness. Methodology – synthesis, content-analyze, accommodation, monographic method, factor analysis, economic-statistical research method. Carried out assessment of mechanisms of innovative activity regulation in Kazakhstan in global system of competitiveness allowed fully assess effectiveness of regulation innovative activity mechanisms in economy. Researching subindices of International rating of World Economic Forum for 2017-2018 in relation to 2013-2014 authors noted that in Kazakhstan today there is decrease in all subindices of rating and factors (“Basic requirements”, “Business sophistication”), except for “Innovation” subindex. This subindex was significantly decreased due to sharp deterioration in macroeconomic environment, which is directly related, in opinion of authors, to significant losses in revenues from oil export. This in turn affected deterioration of budget’s indicators. There is special attention to place and role of innovative activity regulation in country’s socio-economic policy. Organizational-methodological problems during realization of innovative policy in Kazakhstan are also in details investigated, which makes it necessary to solve them in order to achieve innovative policy’s efficiency at regional and national levels.

This paper presents the results of the influence of ultrasonic treatment in the cofermentation of the cattle manure mixture (cattle) with the leaven from the rumen of ruminants on the process of biogas production. Anaerobic digestion was carried out in matinence periodic operation at the mesophilic temperature of 38 C ̊. As a substrate, a mixture with a content of 70 % cattle manure and 10 % leaven from rumen of ruminants was used. Treatment with ultrasound of the mixture was carried out at an intensity of 10 W/cm2 and an amount of input energy of 9350 kJ/kg of dry matter (DM), which completely eliminated the processes of stratification and sedimentation. Decomposition of organic matter (OM) in the periodic regime with the enzyme and ultrasound treatment occurred within 8 days, the usual substrate during this time OM decomposed 3.0 times less (only 14 %). The process of fermentation of methane in continuous and periodic modes treated with ultrasound, as at other temperatures, was stable, as can be judged by the values of volatile fatty acids (VFA) Volatile fatty acids (VFAs), alkalinity, pH, and biogas. The energetical efficiency of methane fermentation is estimated by comparing the volume of fuel (biogas) and heat consumption for technological needs. As shown by the comparison of efficiency of different regime, the largest amount of commercial energy in the form of biogas was obtained in the mode of joint fermentation of a mixture of cattle manure (cattle) with a ferment from the rumen of ruminants treated with ultrasound – 3 times more than without treatment (space).

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

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

Main problem: in the history of mankind there are many examples when the question of national interests remains unresolved. The category of "national interest" has firmly entered the modern political and scientific spheres of all countries of the world. Regardless of the level and nature of development, any country has certain national interests on which it should focus. Undoubtedly, these are economic interests. Future populations, whose state and national goals are not clearly defined, may be unplanned and fragmented. Consequently, it may be violently imposed on a foreign socio-political structure. Historical experience shows that the staging of specific problems can have a negative impact on the application and implementation of the necessary measures to prevent possible mistakes, to strengthen the security of the country. In order to make this article complete and exhaustive, it is necessary to pay attention to the concept of "concept", which reflects the active attitude of people to the surrounding world as the most important category. Purpose: The purpose of the study is to analyze the concept of economic security as a state-legal institution in the Republic of Kazakhstan. Methods: The following methods are used in the article: comparative-legal, system-structural, as well as the method of systematic analysis of needs. Results and their significance: Necessity, personal interests are one of the key links in the study of the essence of the social state. After all, the rule of law in its norms must express the social interests of man in life. These categories are intended to identify the indirect causes of social actions that lead to changes and additions in various spheres of public life. Every country has its own attractions. Interests are different. And the social group, and the team, and the individual combine their actions with their interests. Man interacts with it through its goal, which determines the interests of the environment. Therefore, at the level of common consciousness, a great value of interest is determined by individual actions and actions of people, as well as by mass historical events and phenomena. By looking at this issue in detail and analyzing its basic principles, we define the concept of economic interest. In order to ensure the economic security of Kazakhstan, it is necessary to rely on its own scientific and technological development, human and natural resources, that is, to decide on management in favor of domestic producers and ensure capital investment in priority sectors of the economy.

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.

Main problem: Issues of evaluating regional competitiveness, search for competitive territories’ advantages, especially by improving human resources’ quality, remain insufficiently studied. In this regard, in article it is presented existing models for evaluating regional competitiveness in Kazakhstan economy. In addition, in article authors carried out regional classification according to analysis of main socio-economic indicators of Kazakhstan regions, originating in Concept of regional policy. Authors calculated main indicators of Kazakhstan regions’ competitiveness with aim of determining level of region’s competitiveness in comparative perspective. Purpose: Purpose of the research is comparative analysis and evaluation of the competitiveness of Kazakhstan’s regions in modern conditions. Methods: The article uses rating model for evaluating competitiveness of Kazakhstan’s regions based on indices, developed by Agency for research on investment profitability, operating at National chamber of Entrepreneurs of Kazakhstan (rating of competitiveness of Kazakhstan’s regions). Results and their value: Value of the paper considered in that classification of regions is carried out according to analysis of main socio-economic indicators of Kazakhstan regions, which originates in Concept of regional policy. The authors also calculated main indicators of competitiveness index of Kazakhstan regions according to National chamber of Entrepreneurs of Kazakhstan in order to determine the specifics of regions and identify directions for developing regional strategies. Based on results of the study, analysis was carried out that allowed to reveal strengths and weaknesses of regions of Kazakhstan. It is emphasized that a high level of regional competitiveness cannot be achieved without development of human resources and their rational use. In general, directions of regional policy are determined by chosen development scenario. The approach proposed by authors to methodology for evaluating regional competitiveness has a number of advantages - it reflects the specifics of regions, allows seeing the nearest competitors and determining directions of the region’s development strategy.

The article reveals the dynamics of grain production in the Republic of Kazakhstan, grain exports by countries. The author analyzes the grain market (sown area, yield, gross harvest). Kazakhstan has a significant potential for grain exports. Grain exports are important for the country's economy. The country is one of the six largest grain exporters in the world. This is due to the high milling properties of Kazakh grain, the quality indicators of Kazakh flour are highly valued in many countries of the world, which allows Kazakh wheat to be competitive in the world market and provide markets in various countries of the world. The main export destinations are Uzbekistan, Afghanistan and Tajikistan. The article analyzes the main trends in the development of the grain market and gives an assessment of the state.

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

The Kazakhstani manufacturer has repeatedly faced situations when pseudo-enterprises, disguising themselves as domestic producers of goods, works and services, received preferences and used government support measures, won government and other purchases, while not having enough equipment for production. The article is devoted to current problems and prospects for the application of the Industrial Certificate in the Republic of Kazakhstan. The dynamics of the development of the sphere of public procurement of the Republic of Kazakhstan is considered, depending on the specific requirements for certain areas of production of goods, works and services. The material in this article is important from the point of view of ensuring fair competition between competing enterprises in the same industry. The complex of transformations in the system of standardization, certification and quality management has been carried out since the first years of independence of the Republic of Kazakhstan. These transformations have been observed over the years, vivid examples of which are: the application of the European model of technical regulation to the modern realities of the economic situation in the Republic of Kazakhstan, accession to the Customs Union, the adoption of unified technical regulations of the Customs Union, the introduction of new regulations and legal acts defining the share of local content in products and services, as well as the potential of domestic industries. The results of these transformations have proved that the system of technical regulation of the Republic of Kazakhstan is an effective tool for the development of the economy. The development of new Kazakhstani normative legal acts and normative documents introduced to support the domestic producer of goods and services will contribute to the transformation of the old system and the creation of a new one that is fundamentally different from the previous one. The article discusses problematic issues in the field of industrial certification, namely: a lack of qualified personnel; unregulated pricing system for work carried out in this area; the complexity of the industrial certification procedure; a lack of automation of processes of the industrial certification mechanism. Analyzing the practice of industrial certification, this article offers recommendations for solving the above problematic issues. New edition of amendments and additions to the «Rules for the formation and maintenance of the register of domestic manufacturers of goods, works and services, as well as the issuance of an Industrial certificate» approved by the decision of the Presidium of the National Chamber of Entrepreneurs of the Republic of Kazakhstan «Atameken» dated 28.12.2018. No. 28 is designed to reconstruct the process of obtaining the Industrial Certificate. The process should become more transparent, understandable and highly efficient. Also, with the introduction of changes, the problems that hindered the receipt of the Industrial certificate by individual enterprises should be resolved.

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

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

The securities market is the most important instrument for financing and developing the economy of any state, including Kazakhstan. The main problem is to attract investments for enterprises in all sectors of the economy, as well as to ensure that enterprises have access to cheaper equity than bank loans. Purpose to identify the main trends in the development of the domestic securities market, to assess the level of its profitability. The article emphasizes the role of the securities market as the most important mechanism for the redistribution of funds between sectors of the economy. The securities market, as an integral part of the financial market, is gaining especially growing importance in the economy of Kazakhstan, as well as in the economy of the entire world community. When writing the article, traditional methods (comparison, description, and measurement), general logical methods and research techniques (analysis, generalization, etc.) were used. The article discusses the main theoretical approaches to determining the essence of the analyzed concept, attempts are made to formulate the main problems in the securities market, presents the results of the analysis of data characterizing the current state of the stock market of Kazakhstan. In essence, the securities market is a macroeconomic regulator of the state, through which opportunities are created to attract foreign and domestic capital. Thus, the securities market as an effective tool for attracting capital contributes to solving socio-economic problems. The author notes that the main theories about the state of the stock market are characterized by a superficial approach, as evidenced by the fact that none of them considers the internal structure of the stock market, which is the main tool for determining the patterns of changes in the value of financial instruments. It should also be noted that the choice of theory depends entirely on the perception and opinion of the relevant analyst. Singling out one theory as the only and most acceptable one would be wrong.

Singularly perturbed partial differential equations with small parameters with higher derivatives deserve special attention, which often arise in a variety of applied problems and are used in describing mathematical models of diffusion processes, absorption taking into account small diffusion, filtration of liquids in porous media, chemical kinetics, chromatography, heat and mass transfer, hydrodynamics and many other fields. It is necessary to consider the creation of an asymptotic classification of solutions of singularly perturbed equations using a well-known approach to solving the boundary value problem. In this case, the singular problem is understood as the problem of constructing the asymptotics of the solution of the Cauchy problem for a system of ordinary differential equations with a small parameter with a large derivative. The asymptotics of the solution in all cases is based on the last time interval or the construction of a boundary value problem for a system with a weak clot in an asymptotically large time interval. Purpose - to construct and substantiate the asymptotics of solving a singular initial problem for a system of two nonlinear ordinary differential equations with a small parameter; To date, a number of methods have been developed for constructing asymptotic expansions of solutions to various problems. This is the method of boundary functions developed in the works of A.B. Vasilyeva, M.I. Vishik, L.A. Lusternik, V.F. Butuzov; the regularization method of S. A. Lomov, methods of averaging, VKB, splicing of asymptotic decompositions of A.M. Ilyin and others. All the above methods allow us to obtain asymptotic expansions of solutions for wide classes of equations. At the same time, such singularly perturbed problems often arise, to which ready-made methods are not applicable or do not allow to obtain an effective result. Therefore, the development of methods for solving equations remains a very urgent problem. As a result of the study, an algorithm for constructing an asymptotic classification of the initial solution of the problem with a singular perturbation is given, and approaches to estimating the residual term are also shown.

Combustion engines operate over a wide range of power and speed. To the greatest extent, this applies to automotive and tractor engines and diesel engines operating at fractional and idle loads for a significant part of the operating time. When designing engines, the choice of their main design and layout parameters is carried out in a comprehensive manner, taking into account the provision of the required power and efficiency in the modes of maximum torque and rated power. However, ensuring the economical operation of modern highly accelerated diesel engines at low loads and idling causes a whole range of problems related mainly to the organization of effective mixture formation and fuel burnout, as well as to ensuring stable fuel supply. Thus, the cycle dose of injected fuel in idle mode is 8–12 times less than the cycle dose in nominal mode, which determines increased requirements for fuel equipment and difficulties in ensuring high-quality mixture formation. At the same time, diesel engines operate in idle mode up to 50 % of the total operating time, consuming up to 15–20% of the fuel. For truck engines, the relative idle time is approximately 20–25 %. Thus, the development of measures to improve the efficiency of diesel engines at idle is relevant. The purpose is to perform a numerical analysis of the effect of switching off cycles in diesel engines for autotractor and diesel locomotive purposes on the working processes in the cylinder and the indicator parameters of the cycle in idle modes. When writing the article, traditional methods (comparison, description, and measurement), generallogical methods and research techniques (analysis, generalization, etc.) were used. A numerical analysis of the operating cycle of a diesel engine equipped with a cycle shutdown system was performed. The relationship between changes in fuel injection characteristics when cycles are turned off with indicator indicators of the engine operating cycle in idle load modes is disclosed. It has been established that the expediency of switching off cycles in a specific engine operation mode is determined primarily by the features of the injection, carburetion and fuel burnout processes.

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

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.

The banking system is one of the most important components of the economy of any state, ensuring the functioning of the economy. The researchers study the functioning of individual banks and the banking system as a whole, because it is the banking system being an intermediary in the market system of relationships that allows financing of all spheres and branches of the national economy and the organization of their interaction. In modern conditions of aggravation of the economic crisis, pandemic, the role and importance of second-tier banks is changing. Banks, being one of the most dynamic and «flexible» spheres of economic activity, not only organize the functioning of economic entities, but also face a number of «newly created» problems that were not discussed until recently: cybercrime, data leakage, various modified fraudulent schemes and much more. An important distinguishing feature of the banking system is its dynamism, the ability to quickly respond to changes in the economy, the challenges of globalization. The domestic banking system copes quite well with the challenges of globalization, which is highlighted in this study. The purpose of the article is to consider the changes taking place in the banking system of Kazakhstan in modern conditions. When writing the article, methods of comparison, analysis, synthesis, aggregation, etc. were used. The result is the identification of the main problems related to the current state of the banking system, as well as their impact on the future configuration, improvement of the banking system, can be useful to bank employees dealing with the management of the banking system.

Main problem: recently, much attention has been paid to energy saving in production, especially when it comes to industrial units that burn fuel. There are several ways to maximize the use of the heat released during the combustion process, for example, to reduce the temperature of the flue gases at the outlet of the unit, by maximizing its use, both in the technological process itself and by installing additional heat-receiving units, for example, air heaters or other heaters. Another way to save money is to reduce heat losses through the lining of these high-temperature units. Metallurgical units that consume a large amount of energy and fuel require an analysis of their consumption, and ways to save their consumption based on the results of the analysis. Purpose: this article considers the possibility of replacing the existing inner insulation layer of the second and third sections of a high-temperature unit - a metallurgical furnace, with a new one with better technical and economic indicators. Methods: the possibility of replacing the existing inner insulation layer of the second and third sections of the high-temperature unit with a new one, with the best technical and economic indicators, was considered. The calculation of heat losses by thermal conductivity through the side surfaces and the roof with new insulation was performed, and the economic efficiency of the proposed solution was proved. Results and their significance: replacing the existing inner layer of insulation - refractory concrete PHLOCAST M30 (thermal conductivity coefficient from 1,4 to 1,45) with the proposed CERALIT GUN HK 70070 (thermal conductivity coefficient from 1,03 to 1,12) will reduce heat loss to the environment, and thus to reduce fuel consumption for the furnace.

Main problem: rapidly changing trends in development of economies of countries require a rational approach to state regulation of innovative activity and investments directed to organization of real sector of the economy. At the same time, for analysis of modern state policy in the system of innovative development, it is necessary to assess the effectiveness of state regulation mechanisms of innovative activity in the economy of the Republic of Kazakhstan. Purpose: to assess mechanisms of state regulation of innovative activity in the Republic of Kazakhstan in the global competitiveness system. Methods: synthesis, content analysis, accommodation, monographic method, factor analysis, economic and statistical research method. Results and their significance: the assessment of the mechanisms of state regulation of innovative activity in the Republic of Kazakhstan in the global competitiveness system allowed to fully assessing effectiveness of mechanisms of state regulation of innovative activity in the economy. Examining the sub-indices of international rating of the World Economic Forum for 2021-2022 in relation to 2017-2018, the authors came to conclusion that in Kazakhstan today there is the decrease in all the sub-indices of rating and their factors (“basic requirements” and “business complexity”), with exception of “innovation” sub-index. This sub-index was significantly reduced due to a sharp deterioration in macroeconomic environment, which is directly related, according to the authors, to significant losses in oil export revenues. This, in turn, affected the deterioration of the state budget indicators. The article pays special attention to place and role of state regulation of innovative activity in the socio-economic policy of the country. Organizational and methodological problems in development and implementation of innovative policy in the Republic of Kazakhstan are researched in detail, which makes it necessary to solve them in order to achieve the effectiveness of innovative policy at the regional and national levels.

This study examines the problematic issues of improving labor legislation. At the present stage of development of market transformations in the Republic of Kazakhstan, as well as taking into account the entry of the Republic of Kazakhstan into the Eurasian Economic Union, the problems of reforming labor legislation are of crucial importance. This necessitated the emergence of new views on the legal regulation of public relations in the field of the realization of the right to work. In this regard, it becomes urgent to rethink many fundamental provisions of labor law, and among them, not the last place is occupied by the problems of improving labor legislation in various areas of labor relations in a market economy. At the present stage of development of the Republic of Kazakhstan, labor legislation should guarantee the implementation of a wide range of not only labor, but also other socio-economic and personal rights and freedoms. Despite the relative research, the study of issues of further improvement of labor legislation does not lose its relevance, taking into account the fact that both the legislation of the Republic of Kazakhstan in general and labor legislation in particular are constantly developing and need further development and improvement. The purpose of the study is a comprehensive study of the current state of the labor legislation of the Republic of Kazakhstan and the definition of the main directions of its improvement in the light of the protection of labor rights. The methodological basis of the research is based on modern methods of cognition: dialectical, formally logical, historical, comparative legal, analytical-synthetic, system-structural, logical-legal. The article substantiates the need for new theoretical and methodological approaches to the consideration of the main directions of improving the labor legislation of the Republic of Kazakhstan, in connection with which, there is an urgent need to study labor legislation, which is designed to ensure the labor rights of man and citizen, from the perspective of its further improvement. The concept of improving labor legislation is defined, which refers to the activities of the competent authorities of the state to support its qualitative state in accordance with the needs of the development of labor and closely related relations, which is aimed at ensuring the effectiveness of legal regulation of these relations.

Market transformations in the Republic of Kazakhstan and in the regions have entered a phase of intensification: management systems and resource allocation have been fully improved, the institution of public-private property has been formed, the main market mechanisms of economic regulation have been put into effect. The mechanism of self-development of the market as a whole is gradually being launched, small business is becoming crucial. It is free entrepreneurship that is designed to intensify the further economic recovery in the regions of the Republic of Kazakhstan. Balanced and progressive development of small business involves the development of infrastructure that stimulates the activity of its development and requires the transformation of the mechanisms and format of integration of the sphere of small and large business, as one of the fundamental factors of balanced development of small business in the leading sectors of the economy. In the Republic of Kazakhstan, the support of the small business sector is one of the strategic priorities of its development. However, despite the measures taken by the state to provide support to small businesses, the dynamics of needs and industry-specific features of the development of the market of goods and services make their own adjustments to regional trends in the development of small business, forming an industry and structural imbalance in the development of small business, which requires consideration and clarification of their content. Purpose is to study the state and trends of small business development as a factor affecting the efficiency of the economy and social stability of the population. The analysis of small business development in the article is implemented on the basis of the information and statistical base of the Republic of Kazakhstan in the context of identifying trends and patterns of its development; identification, generalization and justification of the reasons for their formative and institutional approaches to their regulation. In particular, the analysis in the study is based on the materials of statistical reviews and their analysis using methods of grouping, generalization, logical analysis, system description and interpretation. The range of main directions and trends in the development of small entrepreneurship in the Republic of Kazakhstan has been studied and determined, their effectiveness has been assessed and tools to support the balanced development of small business have been proposed.

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.

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: Rapidly changing trends in development of economies of countries require a rational approach to state regulation of innovative activity and investments directed to organization of real sector of the economy. At the same time, for analysis of modern state policy in the system of innovative development, it is necessary to assess the effectiveness of state regulation mechanisms of innovative activity in the economy of the Republic of Kazakhstan. Purpose: to assess mechanisms of state regulation of innovative activity in the Republic of Kazakhstan in the global competitiveness system. Methods: synthesis, content analysis, accommodation, monographic method, factor analysis, economic and statistical research method. Results and their significance: The assessment of the mechanisms of state regulation of innovative activity in the Republic of Kazakhstan in the global competitiveness system allowed to fully assess effectiveness of mechanisms of state regulation of innovative activity in the economy. Examining the sub-indices of international rating of the World Economic Forum for 2021-2022 in relation to 2017-2018, the authors came to conclusion that in Kazakhstan today there is the decrease in all the sub-indices of rating and their factors (“basic requirements” and “business complexity”), with exception of “innovation” sub-index. This sub-index was significantly reduced due to a sharp deterioration in macroeconomic environment, which is directly related, according to the authors, to significant losses in oil export revenues. This, in turn, affected the deterioration of the state budget indicators. The article pays special attention to place and role of state regulation of innovative activity in the socio-economic policy of the country. Organizational and methodological problems in development and implementation of innovative policy in the Republic of Kazakhstan are researched in detail, which makes it necessary to solve them in order to achieve the effectiveness of innovative policy at the regional and national levels.

Main problem: At the present stage of life, Innovations in the financial sector contribute to the optimization of financial intermediation and, in turn, stimulate economic growth. Financial innovations increase the efficiency of the allocation of savings capital to investment capital, as well as increase liquidity in the markets. As the digital economy has developed, the functionality of traditional large financial institutions has been partially replaced by financial technologies (FinTech). FinTech involves the convergence of traditional financial services with mobile services, social media services, big data aggregation and processing, and cloud technologies. Purpose of this article is to identify the main directions of the electronic financial services market in the Republic of Kazakhstan, identify the main problems and prospects for the development of the financial sector of the economy. Methods: The work used general scientific methods of comparative system, vertical and horizontal analysis, structural and functional method, analytical techniques, economic and statistical research methods. The results and their significance: the authors identified the main directions of digitalization of the financial sector of the modern economy, noted the role of FinTech companies and services in both theoretical and practical terms, and provided relevant approaches to the definition of this concept in the economic literature. The main reasons and factors for the development of this direction of digitalization of the financial sector are substantiated, including the concept of financial accessibility, the advantages and disadvantages of FinTech, various approaches to their classification, country and regional characteristics, and an analysis of development trends. The crowdfunding direction of FinTech is noted, approaches to its definition and classification are given, the advantages of the crowdfunding mechanism are revealed, and its role in the modern economy is analyzed. The trend of algorithmic trading development as the most important direction of digitalization of the financial sector is investigated. A detailed analysis of mobile financial services as one of the fastest-growing areas of FinTech is carried out, approaches to their classification are given, factors stimulating the growth of mobile payments, country and regional characteristics are substantiated. The main directions of digitalization of the insurance sector are analyzed, reasonable conclusions about the advantages of InsurTech are made.