Annotation: The agrarian sector of the economy faces a number of systemic problems such as dependence on natural and climatic factors, insufficient technological equipment, and limited access to financing, which hinder sustainable development and productivity growth. Furthermore, mechanisms for state support and innovation stimulation are not fully developed, leading to decreased competitiveness of agricultural enterprises in domestic and international markets. The aim of this study is to analyze the main economic problems of the agrarian sector, identify their causes, and propose recommendations to improve economic policy and support instruments in the industry. The research employs comparative methods, a systemic approach, and an analysis of the regulatory and legal framework to assess the condition of the agrarian sector, its resource potential, and operational efficiency. The analysis revealed that the key issues in the agro-sector are high dependence on natural factors, a lack of investments and innovations, as well as imperfections in the state regulation system. The introduction of modern technologies, infrastructure development, and the creation of more transparent support mechanisms can enhance the resilience and competitiveness of the agro-industrial complex. Implementing these measures will contribute to food security, employment growth, and economic development of the regions. The significance of these results lies in enabling a comprehensive approach to the development of the agrarian economy, aimed at increasing its efficiency and adapting to contemporary challenges, which is crucial for the stable socio-economic development of the country.

Annotation: Despite the active development of microfinance organizations (MFOs) in Kazakhstan, the issues of high interest rates, insufficient regulation, risks of excessive indebtedness of the population, as well as poor accessibility of microfinance services for the rural population and small entrepreneurs remain unresolved. Objective to analyze modern trends in the development of the microfinance sector of the Republic of Kazakhstan, to identify key problems and propose directions for its further improvement, taking into account international experience and the socio-economic conditions of the country. Te work used methods of system analysis, as well as generalization and interpretation of statistical and regulatory data. The assessment of trends was carried out on the basis of data from the Agency for Regulation and Development of the Financial Market and other official sources, taking into account international experience in the development of microfinance. The study identified key trends in the sector, including digitalization of financial services, growth of the client base and increasing government regulation. It was found that microfinance organizations are beginning to play a more significant role in ensuring financial inclusion. At the same time, there remains an imbalance in the territorial availability of microloans and risks of social instability associated with the growth of the population's debt burden. The results obtained allow us to form an objective picture of the state of the sector and identify areas of its potential growth and vulnerability. The research materials can be used in the process of developing public policy in the field of microfinance, as well as in forming development strategies for microfinance organizations. They are also of interest for scientific research aimed at studying tools for increasing financial accessibility and sustainability of credit systems.

Annotation: The main problem of the study: microfinance organizations (MFOs) face the need to adapt to a rapidly changing digital environment, increased regulation and growing customer expectations in terms of speed and transparency of service. At the same time, operational management, as a key element of the sustainability and competitiveness of MFOs, is often carried out on outdated or fragmented platforms, which reduces the effectiveness of decision-making and increases risks. The purpose of the article: to identify modern trends and assess the impact of digital technologies on the system of operational management of microfinance organizations, as well as to offer recommendations for improving management efficiency based on an analysis of best practices. Research methods: the study used industry literature analysis, a study of the practices of leading microfinance organizations, and a summary of expert opinions, which made it possible to identify patterns in the development of technologies and approaches to operational management in this area. Results obtained: it was found that digitalization and the introduction of intelligent management systems contribute to increasing the efficiency of operational decisions, reducing operational risks and improving the quality of customer service. The study confirmed the relevance of integrating modern technologies into the processes of microfinance organizations to increase their sustainability and competitiveness. Practical significance of the study: the results can be used by microfinance organizations to increase the efficiency of internal processes, minimize risks and improve customer service. The recommendations and identified technologies can be implemented in the digital transformation strategy of MFIs, as well as used in the development of operational management regulations.

Annotation: The main problem of the study is that in many organizations the personnel remuneration systems do not meet modern requirements of strategic management and do not fully take into account the needs of employees, the level of their contribution to the common cause and the peculiarities of the organizational culture. The lack of a clear connection between labor results and the incentive system leads to a decrease in motivation, a formal attitude to responsibilities, an increase in staff turnover and a drop in productivity. In the context of increasing competition and constant changes in the external environment, the effectiveness of the remuneration system is becoming one of the key factors in the sustainable development of the company. The purpose of the article is to analyze the role and importance of the remuneration system as a tool for personnel management and improving organizational efficiency. Methods: the study used the methods of comparative analysis, questionnaires, expert assessment and a systems approach, which made it possible to comprehensively consider the impact of the incentive system on employee behavior. The obtained results confirm the direct relationship between the fairness and transparency of the remuneration system and the level of labor motivation, and also demonstrate that a well-designed incentive system helps to reduce staff turnover and increase labor productivity. The practical significance of the study lies in the possibility of applying its findings to improve existing incentive systems in organizations of various profiles, which will increase staff involvement and achieve sustainable development of the company.

Annotation: In the context of global climatic, social and economic challenges, sustainable development is becoming an integral element of government policy and strategies for the development of education. Higher education plays a key role in training future specialists who are able to act meaningfully and responsibly in the face of uncertainty and complexity of modern problems. In this regard, the formation of students' competencies in the field of sustainable development is of particular relevance. Despite the recognized importance of integrating sustainable development into the educational process, traditional approaches are not effective enough to form students' deep knowledge, motivation and practical involvement. Purpose is study the potential of the MAKE (Motivation, Attitude, Knowledge, Engagement) structure as an innovative tool for developing competencies in the field of sustainable development among students of universities in Kazakhstan. Methods - analytical and comparative methods based on the study of foreign experience in the implementation of the MAKE model and its adaptation to the Kazakh educational context are applied. The results and their significance: the high efficiency of the MAKE model for the formation of holistic sustainable attitudes among students has been established. Recommendations for its integration into educational programs are proposed. The results of the research contribute to the development of a scientifically based approach to personnel training for a sustainable economy.

Annotation: In the context of dynamic development of global and national economies, the need for effective enterprise resource management is increasing. Management accounting and internal audit play a key role in ensuring financial stability, risk minimization, and enhancing the transparency of business processes. The article examines the main reasons justifying the importance of implementing these tools, as well as their impact on a company's operational and strategic efficiency. To study the key aspects of management accounting and internal audit, their role in modern corporate governance systems, and to identify the benefits and risks associated with their absence. Special attention is paid to the differences between management, financial, and tax accounting. The research employed methods of comparative analysis, a systems approach, and case studies, which allowed for evaluating the practical significance of management accounting and internal audit using real-world business cases. It has been proven that the implementation of management accounting and internal audit systems improves decision-making quality, reduces financial risks, and optimizes enterprise resources. Recommendations for enhancing accounting processes have been formulated, ensuring long-term sustainability and business competitiveness. The practical value of the study is supported by concrete examples of the effective application of these tools in managerial activities.

Annotation: The imbalance in the development of rural areas, manifested in the outflow of population, declining living standards, insufficient infrastructure and weak support from the state, hinders the sustainable socio-economic growth of the regions. To determine effective mechanisms of state regulation that promote the sustainable development of rural areas, taking into account the social, economic and environmental components. The study is based on system and comparative analysis, statistical modeling, as well as an analysis of the regulatory framework in the field of rural policy. The main barriers to the sustainable development of rural areas are identified and areas for improving state regulation are proposed, including measures to stimulate the agricultural sector, improve social infrastructure and create sustainable employment. The results allow us to formulate a comprehensive approach to managing the development of rural regions. The findings and recommendations can be used by government agencies and local governments in the formation of rural development programs, as well as in the framework of designing sustainable territorial planning strategies at the regional level.