The methodology and basic elements of the business process of one-stage economic assessment of organizational projects for personnel management at Russian enterprises are presented. The aim of the study is to analyze and develop clear criteria for assessing the effectiveness of projects and improving personnel management systems for enterprises of different industries and types of activities. The economic and financial assessment of projects aimed at the development of personnel management systems is based on the general methodology for the commercial assessment of projects, which is presented in the so-called United Nations Industrial Development Organization (UNIDO) methodology. The article proposes the resulting model “maximum costs of the HRM”. The features of the proposed methodology are based on the assumption of future digitalization and are associated with the need for a preliminary calculation of the maximum possible project costs, localization of the projects under consideration at existing enterprises, and the mandatory separation of project goals for increasing sales or reducing the number of personnel. In accordance with the different objectives of the projects, a certain order and special indicators of decision-making are proposed. Companies with a different structure of costs could be assessed via the proposed model and the results presented in the article. The model allows us to create an information base for reasonable decision-making on HR management (HRM) projects and future digitalization of settlements.

The modern foreign and domestic studies consider the digital transformation of the economy mostly as a combination of effects arising under the influence of a number of implemented digital innovations, which result in the emergence of new economic structures, new business practices, as well as new values and beliefs in the business environment. The article is devoted to the research of logistics networks development features in the context of globalization and digitalization of the economy. Issues of increasing the efficiency of the functioning of logistics networks using digital technologies through the creation of information logistics platforms also considered. As the scientific novelty of the study, it should be noted the highlighted advantages of digitalization of logistics platforms. The digital economy, in which modern logistics networks operate, is characterized by the following main features the global nature, the use of network principles for coordinating society and markets, operations with intangible benefits: information and relationships, ideas. Modern management of international logistics systems is based on the integration of digital control in the system of automatic regulation and control of the road situation and the transport situation. Thus, within the framework of the platform economy, there is a complete transformation of the existing business models. The authors prove that the features of logistics digitalization cause a significant impact on the process of logistics networks development with the necessary theoretical and methodological support for the design process of international trading.

The world is undergoing significant changes in corporate social responsibility of business, caused by a number of factors and “challenges” of time, which raises the question of the fundamental transformation of CSR management principles and tools. The most significant in terms of influence on CSR and the opportunities that open up is the digitalization of public life: the development of the digital economy and its new tools (principles of a “distributed registry” or blockchain, online platforms, digital communications). At the same time, Russia has its own peculiarities, in particular, public-private partnership mechanisms are becoming one of the factors of changes and promising directions for the development of CSR. PPP models are becoming a tool for enterprises and large companies to realize their corporate responsibility in terms of maintaining, reconstructing and constructing social facilities (long-term social investments), while reducing costs for non-core activities by sharing them with the state. Modern society is highly committed to humanitarian principles, to promote which close cooperation between community and business is required. Such close relationship between society and business is translated into the concept of corporate social responsibility. Lately, the concept of social responsibility of business has become increasingly popular though it has not been clearly defined yet. The relevance of the topic is due to both increased attention to the issues of corporate social responsibility (CSR), and those requirements that are put forward in this area in connection with the spread of new technologies. The origin of interest in the topic is usually associated with the publication of H. Bowen's monograph. In the future, it is developed in the writings of A. B. Carroll and A. K. Bachholtz, J. Moon, D. Vogel and others. The ambiguity of the concept of corporate social responsibility causes numerous disputes both regarding the interpretation of the term and the most important business tasks in this domain. In the article, the author considers how the modern institutional environment, which is emerging in the new economy, affects the implementation of these tasks. Methodologically, we use the approaches of institutional economic theory and evolutionary economics. The new economy, in which innovative changes lead to a fundamental modification of the behavior of economic entities, puts forward new requirements for the activities of individuals and firms. The number of workers in the information sphere is growing, the requirements for the level of education of workers are increasing, and the information opportunities of top management are increasing. Under such conditions, many CSR tasks can be implemented by the company more efficiently and in fundamentally new forms: the internal control system is improved, the degree of transparency of activities is increased, the Internet helps to develop common standards, and information tasks are successfully solved. The rapid introduction of new technologies into the economic life has a tremendous impact on the company's activities in such a significant area as CSR. And although this influence is difficult to evaluate unambiguously and quantitatively, it is safe to say that it will be strengthened in the future.

International Accounting Practice Accounting is multifaceted and heterogeneous. First distinguish between international standards and national standards. National accounting standards for each country is being developed independently. The leading countries in the field of national accounting standards are the United Kingdom and the United States, which is determined by the role of these countries in international financial markets. In different countries, national accounting standards are called differently; in addition, various bodies are involved in their development: in some these are state bodies, in other countries professional organizations. International accounting standards are implemented and developed at 2 levels: international, global and regional. In the regional aspect, the main role belongs to the EU Accounting Commission, which regulates these matters in the EU countries. World standards are developed by several organizations: International Federation of Accountants, Committee on International Accounting Standards, Intergovernmental Group of Experts on International Standards Reporting and Accounting Center for Transnational United Nations Corporation, Economic development and cooperation. There is a great variety of accounting systems around the world. The differences between them are explained mainly by the different business environments in which they operate. Among many classifications, which are based on various principles, two main classifications can be distinguished. The first one is based on the “geographical” principle, i.e.: the UK-US system, the Continental system, the Latin American system. In the second classification, systems are clustered based on their typical properties and hierarchy. The upper level defines the objectives that the accounting system focuses on. Next, systems are rated based on whether the state insists on applying the theoretical approach or the actual legislative requirements and business needs. It might be difficult to classify a system as belonging to a specific group if the country’s accounting system is unstable. Thus, in the 60s of the 20th century, New Zealand started to separate from the UK, although many provisions of its accounting system were taken directly from the standards developed by the English Institute of Financial Accountants. In view of the existing challenges and various approaches to the classification of national accounting systems, the importance of such classification can hardly be overestimated. The proximity of national accounting systems in countries that belong to the same model suggests the possibility of harmonization of accounting principles at the international level. Based on the above: - the possibility of grouping national accounting systems into clusters makes it possible to level out the differences between them during standardization; - the convergence of economies of different countries due to the globalization of the world economy contributes to the unification of accounting principles at the global level.

Logistics is undergoing a digital transformation to manage material and intangible flows using various digital communication channels. In this regard, it is extremely urgent to develop a backbone and local IT platforms that unite participants in the supply chain to collect and analyze information for making optimal management decisions. The purpose of this study is to substantiate the main methodological principles of the formation of digital communications between participants in the supply chain to create an inter-corporate information and communication system. In preparing the material, such scientific methods as analysis and synthesis, process modeling, process method, and system approach were used. A model for organizing digital communication in the supply chain using the backbone communication IT platform is proposed. The role of digital trust in the organization of inter-corporate digital communication is shown, and the entropy factor is also taken into account when assessing the throughput of communication channels. The result of the study is the formulation and justification of methodological principles for the introduction of multi-channel digital communication, providing not only electronic data exchange between logistics partners, but also reducing the logistic and transaction costs of supply chain participants.