The article analyzes a number of possible negative factors arising in the process of realization of environmental and economic risks associated with violations of environmental legislation. The main directions of the cost of environmental activities are determined. The functional groups of expenses of an ecological orientation are allocated and characterized. Developed methodology for the functional and process accounting of environmental protection costs allowed identification of costs by the processes and functional blocks and ensuring the creation of high-quality accounting information on the formation of environmental protection costs and their results.

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доктор экономических наук, доцент, профессор кафедры экономики и управления в строительстве, Национальный исследовательский Московский государственный строительный университет (НИУ МГСУ

Th e article considers the mechanisms of accounting and analysis of accounts receivable in the construction industry. Th e author highlighted the accounting tools that are used by construction companies, depending on the territorial and technological features of the industry. Th e issue of determining the size of the construction company’s own funds, taking into account diff erent types of receivables, is considered. A methodology for analyzing accounts receivable in the construction industry is proposed in order to optimize the size of accounts receivable of construction companies.

In most cultures, bread is considered a rich and valuable food source. In bread processing, some bakeries use sodium bicarbonate as baking soda and extra salt and these chemical compounds have harmful effects on public health. The article analysed the state of the Russian bakery products market and the prospects for entering into it a new small bakery in order to occupy a new market niche. Particular attention is paid to the prospects of business development in the context of a possible restructuring of the market model, in connection with the global quarantine situation. A search and analysis of a potential market segment for the implementation of a small baking enterprise was carried out. The article analysed the strategic decisions recommended for small enterprises in the field of bakery production, which can facilitate entry and consolidation in the target market segment, as well as possible ways to expand this market segment. An analysis of the strengths and weaknesses of small and large enterprises of the bakery industry was also carried out to reveal their competitive advantages and weaknesses. Based on this analysis, behavioural models for small bakery enterprises in the market are proposed that will allow them not to enter into direct competition with large bakery producers, which is almost impossible, due to the inability of small businesses to compete effectively with large enterprises for a considerable period of time (commutative behaviour model adapted to the industry in question).