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The article presents the results of a study on the assessment procedure of counterparty integrity, which helps to determine the reliability and legal status of any involved contractors. The argument rests on the methods of system and institutional analysis, economic analysis of business operations, and comprehensive legal analysis of entrepreneurial operations. Relevance of the study consists in the theoretical and practical importance of efficient subcontractor management, as well as in the need of an engineering design company to establish a unified procedure for dealing with partners. The procedure of integrity assessment of counterparties (suppliers, subcontractors) of a design company includes some economic and legal techniques. Design companies use the counterparty integrity concept in verifying whether the value added tax on exports is computed correctly, whether the VAT refund (deduction) is justified, and whether the procurement of some works, services and commodities is economically reasonable. Verification of the physical existence of a counterparty and the authority of persons who sign contracts and issue letters of authorization is also provided. In contrast to existing verification methods, the approach used in this article allows choosing the best way to deal with international partners. Additional measures to disclose unfair practices of partners by means of a legal review of counterparty documents are developed. The article presents a tested form of reporting of counterparty negotiations. A set of measures for a detailed counterparty verification allows systematizing the procedure of integrity assessment of counterparties (suppliers, subcontractors) of a design company. The procedure and measures suggested in the paper will help design companies reduce their business risks.

The article examines the current state of the macroeconomic financial indicators of Russian enterprises. According to official data, the net financial result of Russian non-financial companies in January-April 2020 amounted to 2.5 trillion rubles. compared to 5.5 trillion rubles a year earlier. At the same time, the share of unprofitable companies increased by 3.7 p.p. to 36.7%. The authors substantiate the role of budgeting in the conditions of low financial efficiency indicators associated with socio-economic isolation. In the conditions of an external uncontrolled threat and insufficient efficiency of financial management of Russian enterprises, it is necessary to search for proven methods of forming a financial management system. Such methods are largely presented in the framework of budgeting, which can be called one of the approaches (as a set of methods and techniques) of enterprise financial management. The authors aim to clarify the content of the concept of "budgeting" and highlight its main methods that can be used by enterprises in the context of a pandemic and isolation. The authors believe that in order to stabilize the financial condition of an enterprise in the conditions of post-isolation, it is necessary to find a reasonable balance regarding the level of budget detail and to understand that the budget is a tool and it should perform, among many functions, primarily coordination and controlling tasks in modern crisis conditions. To date, budgeting remains the most popular tool for business management, both in terms of integration and in terms of socio-economic isolation.

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Business entities, including design companies, see their operations increasingly complicated in today's economic environment. Competitiveness of an enterprise is demonstrated by its higher opportunities for successful functioning as compared with other carrying out similar activities. Financial stability is a component of competitiveness assessment and the key to company's financial and economic efficiency. Therefore, this article considers how the new approach to assessing financial stability of design companies can be implemented. The assessment method suggested here differs from existing methods in taking into account the specific activities of design companies, namely, the research & development, engineering design, field supervision, revamp and retrofitting of industrial facilities and infrastructures, upgrade of existing facilities. Relevance of the problem and absence of a comprehensive solution thereto encouraged us to study financial stability of design companies as the main factor affecting a business' ability to successfully compete in the market of architectural and engineering design services for industrial and civil applications. The study is to develop a methodology for comprehensive assessment of design company financial stability taking into account the specifics of engineering design work, and to build a ranking system demonstrating a company's ability to adapt to the varying challenges of external business environment while suffering minimum losses. The study uses the methods of economic & mathematical analysis, statistical analysis and process modeling. In the course of the study, the financial stability coefficients, both existing and newly proposed by the authors, have been analyzed, and their values optimized for design companies found. The optimized values have been obtained from the data of financial stability analysis of Volgograd region's design companies and also from the review of applicable regulatory documents describing the financial stability indicators. Relying on the specifics of design company activities, we have completed the financial stability assessment with a new section, 'Financial Efficiency of Design Company Processes', covering three processes, namely design management, field supervision and subcontractor management. As a result of the study, we could use the financial stability indicators base we have generated to calculate the integrated financial stability indicator of a design company taking into account the quantitative and qualitative dynamics of operating economic entities. An effective way to monitor and evaluate the relative position in the intra-industry competition consists in rating design companies according to their degree of financial stability. This can affect the customer's choice of engineering design contractor.