This article proposes a solution to alleviate socio-economic problems faced by rural areas in Western Siberia, such as the municipal districts of Omsk region, which are seasonally cut off from national transport infrastructure due to extreme climatic conditions. Specifically, it explores issues related to the provision of basic, everyday services in such regions. Based on an opinion poll which identified a significant need for better provision of everyday services such as hairdressing salons, repair shops and so on in remote regions of Western Siberia, the authors propose a model for an investment project to develop mobile units to provide such services. The costs of setting up such units and the period of time required to recoup those costs, as well as the benefits they will bring to the societies in question, are examined in depth. The provision of government financial support for setting up businesses engaged in this kind of social enterprise is also explored.

All areas of the agricultural sector, including the processing industry in the field of crop production, are currently being actively automated. Financial accounting as a provider of data for managerial decision-making plays an important role in the activities of all agricultural enterprises, that is why its data processing technologies need improving. The analysis of the studied automated systems showed that they do not always satisfy all the needs of agricultural enterprises, since they cannot provide data on such agricultural work as harvesting and sowing. Therefore, the role and need for changing approaches to the automation of managerial accounting in agriculture are increasing. The authors propose to provide the 1C system with additional functions, which will allow enterprises to regularly receive data that are most important to them during harvesting and sowing seasons and will allow the enterprise management to make informed decisions to increase the intensity of work and optimize the timing of their implementation. The authors' recommendations can be used both by agricultural enterprises and regional suppliers of automated services.

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Financial results have always been the most significant indicator of the activity of a commercial organization of any organizational and legal form and form of ownership, since it characterizes the result of the organization’s activities and the efficiency of using its resources. Currently, there are many scientific definitions of this concept, but, in our opinion, they do not fully disclose its essence from the point of view of reflection in accounting. The authors have formulated a definition of the concept of «financial results», which, unlike the existing ones, takes into account the need to disclose it not only as an indicator reflecting the level of profitability, but also as an indicator that should take into account the possibility of calculating the level of payback in the event of a loss.