One of the major problems faced by the public authorities responsible for stimulation of innovative activity of economic entities is the lack of information on the status and dynamics of innovation processes in the regions. Lack of information does not allow to adequate assess the effectiveness of various measures of the innovation policy of the state and to differentiate them on the basis of the existing regional context. This article aims to show that there are studies devoted to the analysis of innovation at the regional level. The article elaborates on different aspects of research of innovative development of regions: indicators used, data sources, processing procedures and the form of the result. The work is directed to the fact that there are some metrics to measure innovation at the regional level, which will enhance the meaningfulness and scientific validity of future studies, increasing their role in the implementation of innovative policy of the state. On the basis of the fact that in many countries there is still a serious lack of reliable data on innovation processes at the regional level and summarizing the experience of various studies, the article presents the indicators of industrial-innovative development of the regions.

Successful and world-leading companies such as Apple, Twitter, Toyota, Zara and their business models attract more attention of practitioners and researchers. This is taking place due to the development of an effective business model that enables them to open up great opportunities for their growth. To date, there are many types of business models. In this article, the authors consider the existing ways of classifying business models. In the first part of the article, the typology of the business model archetypes, developed by experts from the Massachusetts Institute of Technology is considered. Furthermore, the most common in practice archetypes of business models are given. The work focuses on the classification of business models made by a scholar - H. Chesbrough who described the essence of the proposed types of business models. There are many more business models related to business types built on business-to-consumer interactions, business to government transactions and government to business activities. The above types of business models are also reflected in this article. There are also many business models related to business types built on business-consumer interactions, business-government, business-business, government-business. The above types of business models are also reflected in this article. The final part of the article examines the definitions and examples of business models proposed by Mark Johnson. More importantly, the authors of the article highlight key questions that managers should answer when assessing the investment attractiveness of a company’s business model.

This article provides an overview critical material that contains theoretical studies of basic concepts and theories of management. The purposeful organization of effective management of a firm is based on optimization of managerial approaches, detailed specification of the system management in its various organizational, economic and information-technology units. With such management of an enterprise almost all of its components are activated and allow determining the level of effectiveness of control action, especially in the development of efficient methodological instruments for its assessment. The effectiveness of any enterprise management system is determined by its contribution to achieve goals. Modern management interpretations integrate system and process approaches to management, as the most optimal, effective and holistic approach to enterprise management. At the present stage, the management of an industrial enterprise must be viewed as a system of interrelated managerial, production, supplying and other processes based on new information technologies and management methods, the improvement of which, in turn, will contribute to the effective operation of the entire system. The effectiveness of any enterprise management system is determined by its contribution to the achievement of the organization’s objectives, which involves the identification of target components that ensure high effectiveness of management influence at various stages of the enterprise’s production program implementation. The successful realization largely depends on enterprise management

From the point of view of microeconomics, marketing is a system of operation of a particular company (firm). In the process of analysis, planning and marketing managers need information about the state of the market: customers, competitors, etc. Marketing research is a tool that provides the formation and functioning of this system, namely, the complex of activities involving the gathering, recording and analysis of information (about customers, competitors, prices, etc. components of the market) to facilitate the process of making responsible management decisions. Marketing research is needed in the first place for information, because reliable information allows, first, to reduce the risk of decision-making, leading to adverse outcome, and secondly, more likely to make decisions optimal for the development of the company. Marketing researches provide up to 80% of market success, however, not by themselves, but under the condition that the decisions that determine the management activities are carried out on their basis. Therefore the use of marketing research in today’s market is not only useful, but absolutely necessary for successful business and competitiveness of the firm. Depending on the purpose and volume of the withdrawn funds, the firm can choose any of the options for marketing research. At the time of the study, it can be argued that the majority of firms have their own marketing division of the firm, or order a separate one-time studies. It should be noted that those companies which by the nature of their activities need constant information or the most recent and fresh data, should prefer the monitoring of the market.

The article pointed out that using a value chain and applying such a management tool as key success factors, companies gain a competitive advantage if they make each type of strategic activity more effectively than their competitors. In addition, companies are part of a larger value creation system, and can improve their performance by effectively organizing work, both with suppliers and with distribution channels. The authors have disclosed the specifics of strategies to create competitive advantages for small and medium-sized businesses, defined the advantages and methods of using the Internet in small and medium businesses, which is an effective tool for finding new customers. Cooperating with search engines, SMEs can aim to advertise their products and services using electronic bulletin boards, social networking sites, distribution of videos, etc. It should be remembered that a competitive advantage is achieved by providing a value that is understandable to the buyer. If the buyer does not understand the value of the goods, then he will not be in demand. The article presents the Japanese management system «Kaizen», used by small and medium-sized businesses and the possibility of its application in Kazakhstan. The basic idea of Kaizen is that without improvement there should not be a single day. In accordance with Kaizen philosophy, small improvements are welcome that do not require significant investment and involve all the staff in the process.

The focus of the article is the predisposition of the population of the Republic of Kazakhstan to entrepreneurship in the context of regions based on the analysis of socio-cultural factors, personality traits that determine values and norms generally accepted at a level such as tranquility, extraversion, flexibility, openness to experience, dominance, independence from power, consciousness, long-term orientation, self-control, self-assertion, self-confidence. In the course of the study of the entrepreneurial potential of the Kazakh society, the features of the regions of «leaders», «middle level» and «outsiders» in gender and age are presented. A significant decrease in the share of the gross added value of medium-sized enterprises in the gross regional product over the past three years and a small deviation of the share of the gross added value of small entrepreneurship in the gross regional product has been revealed. The article notes that young people aged 30-33 are the most active age category in the Republic . Most often, entrepreneurs choose the most prepared, highly-competent in their professional field representatives that have developed social networking aged 35-44 years, the second place is occupied by entrepreneurs aged 45-54 years, almost a third less from the leader of a group of entrepreneurs aged 25-34. The article analyzes the level of self-employment in 2016 in the context of the regions of the Republic of Kazakhstan from the total number of the country’s economically active population.

Undoubtedly, the desire for implementing the concept of ‘‘green’’ economy at country level has been caused by widespread disappointments relating to failures of the existing economic paradigm. It has also been caused by the feeling of fatigue arising from consequtive global economic crises followed by abrupt market failures. The most distressful of those has turned out to be the 2008 global financial and economic crises. The economic crises emerged at the beginning of the new millennium and yet they continue happening occasionally in most vulnerable individual economies. At the same time, there is an increasing evidence of a progress, which stems from a new economic paradigm - one in which material wealth is not provided at the expense of growing environmental risks, markets distortions, and social imbalances. This new paradigm includes such dimensions, indispensable for sustainable economic development, as the social, economic and ecological. As with the background of the above-said prevailing modern tendencies, this article deals with the notion of the ‘‘green’’ economy and studies it from the perspective of the society and business, in whole. It explores the essential concept of the ‘‘green’’ economy and its impact on the development at the macroeconomic level and especially in Kazakhstan. From that stance, the article provided analysis of the major characteristics of the ‘‘green’’ economy. The authors analyzed Kazakhstan’s resource base, as fit for the development of the ‘‘green’’ economy. As a result, the study suggested appropriate mechanisms and methods enabling a real time implementation of the ‘‘green’’ economy at country level, in Kazakhstan.

The essence of price and pricing mechanism have been considered. It is noted that price formation has a special role as a tool of social labor cost measurement, equivalent exchange is ensured, production is stimulated, supply-demand ratio is regulated, and market equilibrium is achieved. The principles of market pricing have been revealed. The processes of pricing in agricultural production, conditioned by its specific features have been shown, in particular, that main production means is land, as well as its limited resources, natural and climatic features, seasonal character of production. The author states that in economically developed society prices are based on character of service, State impact, account of time factor, the way of getting information, they depend on type of market, terms of delivery and sales, as well as world prices. It has been revealed that main reason of financial problems of agricultural sector of economy is price disparity. Various mechanisms of achieving price parity, which exist in the world practice, have been presented. The author notes that significant government spending on price support is not always effective. Distortion of objective prices leads to economically biased redistribution of resources between industries, namely, irrational use of material and technical resources and means of the end user. Prices for agricultural products are largely formed depending on their quality, which is based on standardization.

The article describes the main ways of improving the economic efficiency of the agro-industrial complex of the Republic of Kazakhstan. Agriculture is one of the key sectors of the economy of Kazakhstan. The level of development of the agricultural sector has always advocated and continues to advocate a determining factor in the economic and socio - political stability in Kazakhstan. Kazakhstan is among the twenty five countries, the main producers of agricultural raw materials (grains and other food products). Kazakhstan is among the top ten major on agricultural land, crops of cereals and potatoes manufacturers of agricultural raw materials. According to experts of the republic’s resources can produce 3 times more food than its population consumes. Being one of the priority directions of development of the republic’s economy, agriculture has a huge potential and large reserve. The article deals with a variety of climatic conditions of Kazakhstan that allow to grow almost most cultures in moderate thermal zone, as well as to develop animal husbandry. Drawing conclusions, it should be noted that in the article the most important connecting link of agribusiness is agriculture. Agriculture is an industry sector, aimed at providing the population with food and obtaining raw materials for a number of industries. It holds a special place not only in agriculture, but also in the entire economy of the country.

The article describes the main moments of the modern state and prospects of human capital development in agriculture of Kazakhstan, that is, it describes the main theoretical aspects in the field of human capital development and its current status at the present stage of economy development. A comparative analysis of the dynamics number and proportion of population employed in agriculture, in Kazakhstan and some other countries such as Germany, USA, France, Russia and etc. In this regard, it was found that European countries with a high level economy have low proportion of population employed in this industry, as they develop more promising industries (high technology, software industry, etc.). In the end, the authors came to the conclusion that at the present stage of development in the labour market of the Republic of Kazakhstan, a decrease of employed population in agriculture has an impact on the formation, usage of human capital in agriculture: the declining share of the rural population of working age; the unattractiveness of labour in agriculture due to low level of wages; the large share of self-employed workers in agriculture; do not use the potential of the unemployed population; adverse (compared to city) social environment.

The article states that successful promotion of products requires a clear and conscious consolidation of the participants of goods movement. There appears a competitive advantage depending on the ability to organize an effective logistics process. Providers using logistics can guarantee the delivery of goods of desired quantity and quality just-in-time; and they represent much greater value for consumers than those who can’t provide such a reliability guarantee. The management of flow processes in the food complex with the help of logistic approaches presupposes: the implementation of financial, tax, production, technical, information support and economic incentives in the production of food products; protection of domestic consumers; calculation of the most optimal, effective forms of organization of supply; accounting for the level of solvency of the bulk of the population. The possibility of using logistics in the processes of commodity circulation is due to modern achievements of scientific and technological progress, the development of new information technologies. To solve this problem, enterprises of Northern Kazakhstan were offered to create logistics services. In these structures, our Kazakhstani conditions were taken into account, namely, that enterprises and their partners are not yet ready to create single logistics systems.

It is generally accepted that the concept of ‘‘food security’’ has taken a firm position in the scientific turnover, along with the concepts of economic security. The level of food security is assessed by a set of indicators, the most important of which are: the level of physical and economic accessibility of food for various categories of the population; degree of satisfaction of physiological needs in the components and energy content of the diet, quality of consumed resources. Solving the problem of food security requires a systematic analysis and the search for optimal ways out of this situation. At the same time, the problem should be solved both at the state level and at the level of individual regions within the framework of developing regional concepts of food security. In the article, applied research was conducted to assess the physiological component of the food security of the region. The measurement of the level of this indicator for the main life-support products of the population of one of the industrially developed regions of the country was carried out on the basis of various statistical observations of the provision of food and income of the population in the dynamics. The results of research into the economic component of the food security of the population at the regional level make it possible to impart specific directions, targeting and time parameters to the governing bodies of the country. The results of studies of the economic component of «food security» of population at the regional level provide the opportunity to bring the actions of the authorities to specific areas, targeting and timing.

In the last two decades, firms in emerging economies have played an increasingly important role in an integrated global economy. Many of these firms are in the early stages of the internationalization process in which exporting is the most common mechanism for participating in foreign markets. It is widely accepted that exporting is an attractive foreign market entry mode strategy and expansion alternative method. The global market offers business opportunities in today’s business world. One of the attractive strategies to enter international markets is an exporting due to low risk, cost effectivness, and easy controlling. As Thailand is an export oriented economy and has successfully positioned itself as the “Kitchen of the World”, Thai food and agricultural sector has played an important role in the growth throughout its economy history. Therefore, the main purposes of this study are to answer why exporting is really appropriate for Thai agricultural firms, as well as to examine the factors influencing export marketing strategy of Thai agricultural exporters and investigate the relationship between the company’s performance and export marketing strategy. In this research, the theoretical background overviews of export marketing strategy with its implementing entry forms and the current situation of Thai agricultural exporting industry are also provided. The results show that almost Thai agricultural firms select the exporting modes as the main strategy to expand their products into foreign markets and there is a relationship between export marketing strategy and the company’s performance in terms of growth and profitability.

The author offers a new conceptual framework of the strategic management of metallurgical enterprises, the content of which is filled with major and minor elements, as well as revealing some of the tools of strategic management adapted for the metallurgical complex of Kazakhstan. Strategic management of sustainable development of metallurgical enterprises should be focused on long-term maintenance of required level values of the indicators characterizing the state of the enterprise. In order the survey could be used to support managerial decision-making in relation to sustainable development strategy of the enterprise, they must be formalized to the level of the set of specific numerical-measurable indicators or specific list of activities, which will reflect the priorities of sustainable development for the studied metallurgical enterprises in the characteristics and taking into account selected industry characteristics. It is expedient to use economic and mathematical models as a tool of the priorities of sustainable development in planning and management of the enterprise, which can then be brought to the level of software tools- ‘‘the automated workplace of the head’’ or ‘‘situational center’’ that will allow the management of the enterprises and owners of enterprises to assess the impact of decisions on prospects for achieving the strategic priorities of sustainable development. In this case, strategic management should focus on the most important aspects of metallurgical enterprises in key areas and is not intended to be a complete penetration into the daily processes of managerial decision-making at all levels.

The paper has emphasized the value of the civil aviation as a meaningful sub-sector of transport logistics of the country. An example of the project on construction of the Astana Air Terminal has served as a case study for this paper. The authors explored the implications associated with the project implementation and revealed an essential increase in the project costs. As with the objective of finding the reasons behind project costs increases, the study explored the project financing methodologies, as applicable under Kazakhstan’s realities. As one of the specificities of Kazakhstan’s project financing, the study investigated distinct features of public investment projects (PIP), using, among other research techniques, the case study methodology. The outcomes of the study reflected the appropriate project financing methodology, adaptable to Kazakhstan’s PIPs, in future. The suggested methodology envisaged the use of the LC mechanisms, as the most risk-neutral project financing mode. The practical value of the results of this research is that they can be useful both for regulators who make decisions on projects, and for project mangers who use the proposed knowledge in planning, managing and implementing projects. The analysis focuses the reader’s attention on the absence of a specific, acceptable for all participants in the project PIP definition, which complicates the typology and categorization of investment projects. In this regard, the authors point to the need for further research in this direction to prevent the increase in the project cost of Kazakhstani PIP in the future.

The article gives a description of indicators to measure the efficiency of transport and logistics infrastructure of the Republic of Kazakhstan and its evaluation with the help of the main indicators. The essence of precise indicators is determined and it is described what indicators are included in the structure of the transport and logistics structure; the main key indicators are selected for the whole country and their values are described. Based on the selected five key indicators, the state of the transport and logistics infrastructure was analyzed. As a result of data analysis, problems were identified, a comparative analysis of logistics costs and investments in logistics, and ways of solving problems on the development of the transport and logistics infrastructure of the Republic of Kazakhstan are shown. The logistical development of the country is conditioned by the globalization of the world commodity turnover. The future of Kazakhstan is closely connected with the rapid development of the transport structure, which is now called the third, the main industry in the production of services that carry passengers and cargo. In the structure of the country’s economy, the transport sector takes an increasingly higher stage of development each year, respectively, and the share of the contribution of transport to the state budget is multiplied annually. The following types of transport have been developed in our country: railway, river, aviation, sea, automobile, pipeline.

The article explores the conceptual directions of the development of the logistics infrastructure of the commodity distribution network in Kazakhstan. The conclusion is made about the need for its development in the following areas: the development of a regional public logistics infrastructure, both at international nodes and within the country; development of a system of logistics technologies for optimal transportation calculations; creation and development of foreign trade and logistics centers; development of logistics infrastructure in the enterprise. Transport and logistics infrastructure is a technological complex designed to organize the movement of goods and provide transport and logistics services (railroad and inland waterways, motor roads, tunnels, overpasses, bridges, warehouse and container terminals, transport and logistics complexes, and buildings and structures , devices and equipment). The world experience shows that the dynamic growth of the economy leads to a significant increase in the volume of goods and, consequently, the flow of goods, both domestic and international. The main aim of the program is the development of modern transport and logistics system that provides high and efficient transport connectivity within the country, increase of cargo flows through the territory of the Republic and coordination work of all types of land, sea and air transport.

The article examines the issues of improving the system of recording employment and human resources. The technique of drawing the balance of labor resources on basis of international standards is given. There was developed the scheme of the regional balance of labor resources. The order of creating of labor balance resources of the region and its basic indicators characterizing availability of labor resources and their distribution was stated. The calculations of main indicators of balance of labor resources are given. The size of labor force depends on the population, reproduction, composition by sex and age. The major part of region’s labor resources is working-age population, as adolescents and persons of retirement who are able to work. It’s necessary to distinguish people who actually participate in material production or non-productive sphere economically active population. The balance of labor resources is an integral part of balance of national economy, characterizing reproduction of labor. It reflects a number of labor resources and their qualitative composition (by sex, age, social groups, types of employment, branches of the national economy and occupations). The balance of labor resources makes it possible to determine the need and excess in workers, it consists of two parts: the first fixes the number and composition of labor resources, in the second - their distribution. Types of employment, spheres of employment (material and non-material production), branches of economy, social groups, make the distribution of labor resources. It also determines the location of labor resources on the territory of the state.

Gender equality is an equal legal status of men and women and their opportunities for social equality. Results of researches on the problem of gender equality of foreign and domestic authors allow drawing a conclusion that even today it is solved in none of the countries of the world. Gender equality remains a subject of heated public debates and the purpose of social policy of the states developing on the way of democracy and respect for human rights. Within the framework of a gender approach, it is possible to identify women’s economic and social rights arising from the successful functioning and to remove obstacles to economic opportunities. The improvement of the status of women, along with general social progress, leads to an improvement in the life of society as a whole. During the research of world process of development of the human capital, a difference in limited opportunities of women in the life expectancy, literacy, education and the salary in comparison to men was revealed. The consequences of the transition period in post-Soviet countries have caused gender inequality. For a deeper analysis and study of the regional labor market for women, a survey was conducted among women to analyze female labor and the formation of the female labor market, female discrimination in the labor market.

Financial markets are a key component of the national economy. Effective financial markets are designed (along with a developed banking system) to accumulate the savings of economic agents, transform them into investments, and ensure their distribution among different sectors of the economy. In addition, the developed financial markets contribute to the influx of external investment (primarily portfolio), the volume of which depends significantly on the level of current interest rates, risks of various kinds, and their transformation into investment is determined by the fundamental economic indicators of the country’s development conducted by fiscal and monetary policy, Political risks, as well as an aggregated indicator, such as investmentrisks. Foreign investments have significantly increased (but mostly portfolio). However, the financial market was in fact completely isolated from the real sector, and its intensive development was based in part on inadequate fiscal and monetary policies, primarily through administrative control over the ruble exchange rate (the introduction of the «currency corridor») and the relatively high level of the federal budget deficit. As a result, significant development of almost all segments of the financial market did not allow using this advantage to ensure the progressive development of the economy of the Republic of Kazakhstan.

The adoption of crypto currency causes a lot of questions among investors and pleces in question security and legitimacy of work in this market. The government of all countries discusses the question of the legal status of the crypto currency. Some countries have already taken the first steps in this direction, other countries have laws regulating the status of the crypto currency at the stage of projects and discussions. The article analyses the world experience of adopting the crypto currency at the level of the legislative power, which showed, that at the end of July 2017, 63% of the analyzed 60 countries have favorable or mostly favorable regulation of the crypto currency. According to the authors, such kind of range, from total ban to legal treatment is fully reasonable. Crypto currencies are digital assets. People must be familiar with digital money and ready to adopt them in daily life. Countries should have necessary public authorities, which aim at adopting new developments and technologies. In our opinion, Kazakhstan is ready to create own virtual currencies, however it is important to do it qualitatively. Concerning emission, the principle and approach should be the same as in the case of the tenge, but only in electronic mode, in this case significantly reduce the cost of emissions paper money, encashment and other. The amount of emission and the rate of the crypto currency will depend on the state of the economy of Kazakhstan.

The article considers the advantages and disadvantages of research tools of socio-economic systems in the conditions of the market. The development of the system is affected to varying degrees by numerous internal and external factors. SWOT-analysis is used widely in the management of the economic and social sphere of society. In carrying out the SWOT-analysis there is a lack of information about the importance of one or another factor. To increase the probability of inclusion in the analysis of the most important factors not only experts and outside experts, economists and mathematicians, with skills to develop mathematical models, including correlation and regression should be involved. These two tools complement and interact with each other in the management of complex socio-economic systems. SWOT analysis in dynamics will give the chance to choose the factors influencing development of the studied phenomenon during a certain period, and the correlation and regression model will show not only extent of influence of each factor on the studied object, but also it will give information on the prospect of his development. And, on the contrary, in the analysis of regression model and its is given opportunity to choose the factors influencing the studied phenomenon and «to eliminate» the factors which do not have any impact. It will form the information base for inclusion of the major factors making impact on the studied phenomenon in a SWOT matrix for a number of years that, in turn, will increase efficiency of strategic planning and management of social and economic system in the market conditions.

In last ten years modern business pays a special attention to Islamic financial instruments. The main reason for that lies in their “stress resistance” to economic crises. Each year the amount of Islamic financial institutes and instruments increases in Asian countries, as well as in economically developed countries. Among the former Soviet Union countries Kazakhstan has certain progress in implementation of Islamic financial instruments into business. Perspective directions in Islamic finances development are considered in Strategic plan of Kazakhstani development. That is why main goal of our country refers to a comprehensive development of Islamic finances and their wide use all over Kazakhstan. For example, “Fund of State support of Agriculture” JSC was established to carry out active State policy and finances agriculture parties under program “Mubaraha”. Agriculture, other business spheres and engaged entrepreneurs take important place in economic development of our country. In developed countries the share of small and middle enterprises in GDP composes around 60-70%. Kazakhstan is an emerging market with broad opportunities. That is why the Article advises to use other types of Islamic instruments such as Musharaka, Salam, Idjara, Murabaha. Each of these instrument has its own advantages. For example, Musharaka gives conditions for partnership and business strengthening. Transactions under Murabaha and Salam provide an opportunity to gain starting capital for new (seasonal) production. Idjara also gives alternative funding resources for small and middle business.

In the article the questions of maintenance and organization of the state financial control in connection with adoption of law of the Republic of Kazakhstan “On the state audit and financial control” were investigated. The relevance of the problem is caused by need for strengthening control of the use of state budget funds. Earlier according to the budgetary legislation. the state financial control was treated as a whole form of financial control. With adoption of the mentioned law since January 1, 2016 the state financial control is exercised in a form of the state audit and financial control. The purpose of the state audit is to analyse, assess, check of management efficiency and usage of budgetary funds and assets of the state and subjects of quasi-public sector. Financial control is exercised as the activity of the government authorized bodies aimed at eliminating violations revealed during the state audit. The article shows that in order to control the achievement of the goal, to increase the effectiveness of state programs, it is necessary to develop statistical records of their implementation, which will be based on indicators of achievement. The adoption of state programs determines the necessity to develop by administrators programs of specific indicators that characterize the degree of achievement of the goal and the expected results. The author has analysed the content of the state financial control in view of the financial control theoty, and also earlier implementation of operating mechanism, conclusions were drawn and offers regarding practice of improvement were submitted.

The controlling system is individual for each trading enterprise. It is unique, because it depends on the type of enterprise, its location, the life cycle, the nature of its core and support activities, the level of development and the structure of the socio ultury, the riskiness of activities, the need for the availability of information and coordination of the activities of procurement and sales areas the degree of integration of the enterprise in various structures, and others. Therefore, the management of each specific trade enterprises needs to develop their own controlling system taking into account the characteristics of their internal and external environment. In the formation of the system of controlling the structure of trade enterprises should, first of all, examine two related controlling sections- strategic controlling is to ensure the effective use of the competitive advantages of the organization in this, as well as the creation of new sources of success in the long term. In the formation of the controlling system structure of a trading enterprise, first of all, two interrelated sections of controlling, strategic and operational, should be investigated. Strategic controlling should ensure effective use of the organization’s competitive advantages in the present, as well as create new sources of successful activity in the future. Operational and strategic controlling system tools should be introduced gradually, taking into account the specifics of the enterprise. The better and more consistent some separate tools are used, the more efficient controlling system is. With a variety of opportunities for application of individual instruments and their combination can it is possible to improve performance in all areas of commercial enterprise.

The author studies the issues of stability of enterprise management connected with production efficiency, stability of economic growth. The main directions of industrial development of Kazakhstan are defined by the State program ‘‘Productivity-2020’’ aimed at modernization of the operating enterprises, increase in productivity of fixed assets and decrease in power consumption of production now. Anti-crisis management of the enterprise is complex, systematic and is directed to prevention or elimination of the phenomena, adverse for business, by means of using all potential of modern management, development and realization of the special program at the enterprise having strategic character. It allows to eliminate temporary difficulties, to keep and increase market positions under any circumstances, relying generally on their own resources. Solvency of the enterprise is one of factors of financial stability and is defined not only by the availability of the free money necessary for covering debts but also in many respects is defined by turnover of the current assets and other indicators. To define the economic maintenance of the enterprise stability in the beginning it is necessary to change methodological approach of management of the enterprises, to increase concreteness of stability, concreteness of the system analysis of a financial state, to reveal properties from structure of the enterprise organization and character of a balance and development of the enterprise as certain economic subject.

In the conditions of the prolonged global economic crisis, more and more Kazakh organizations that failed to adapt to modern market relations found themselves in a difficult financial situation. The economic insolvency of the companies is one of the most pressing problems. Problems of economic insolvency and bankruptcy of organizations not fulfilling their obligations are some of the most pressing issues of the economy. These problems require alternative methods of preventing bankruptcy and effective methods of restoring the solvency of the organization. The article describes essence, types of bankruptcy as well as the reasons of their emergence. The types of bankruptcy described in the article will help to determine problems that can cause insolvency of a company in conditions of high competition on the market. Considered definition reveals its economic essence of bankruptcy. Stages of development of bankruptcy and methods of determination of probability of its approach are also showed. Ratios which allow to determine the level of a financial condition of the company are offered. Thus, the use of the most effective remedies of its prevention are recommended for development of an analysis technique of bankruptcy diagnostics. The features of bankruptcy diagnostics promoting prevention of consequences of crisis are noted in the conclusion. Also, it should be noted that it is possible to avoid financial problems when carrying out a complex of measures to prevent bankruptcy.

The article highlights the urgency of introducing innovative developments and digital technologies. The transition to a «proactive state» is the formation of a digital government by further developing the electronic and mobile government; increase in public services provided in electronic form; the formation of an open government and an open parliament; improving the activities of state bodies, ensuring transparency of law enforcement agencies and the judiciary; development of national spatial data infrastructure, etc. As an example, the implementation of the project of the geological map of the executive power is shown. This will lead to a number of positive changes in the tax accounting, namely, it makes it possible to identify enterprises that evade compulsory payments to the budget. Also, the article analyzes the foreign experience of tax evasion, shows generally accepted measures to recover tax arrears used in many countries of the world. There are two opposite approaches to the taxation policy in the digital economy: the first approach is to maximize tax revenues and proceeds from a steady increase in revenue from the sale of digital products and services. Other states, on the contrary, believe that tax cuts in the digital segment of the economy create a side-effect, which often turns out to be more weighty than the shortfall in taxes.

In our country, every year the need for effective management of tax payments increases, which allows not only to obtain additional financial resources, but also to minimize tax risks and, consequently, improve the competitiveness of domestic taxpayers. Over the past decade, that by the standards of developed economies is a short time, the tax system of Kazakhstan has undergone significant changes. Frequent systemic changes in the law negatively affect the financial and economic activities of domestic producers. Of particular note is the taxation of business entities in the economic crisis, because the state can regulate and stimulate the economy through tax instruments. Taxpayers, in turn, need to respond quickly to changes in tax legislation. If in a stable economy, frequent changes in legislation cause a negative effect, the timely amendment introduced during the crisis, can significantly limit the economic downturn. For planning the tax burden it is important to keep track of changes in tax legislation in order to use various tax incentives and other means provided for by the legislation reducing the tax burden. The aim is primarily balancing the interests of the state and taxpayers. Tax planning optimization based on the use of tax optimization schemes, that is, ways of registration and representation of economic activities that allow the taxpayer to apply a favorable tax regime and savings on taxes. This type of tax planning is the most common in the world practice.

Social and economic reforms and the development of entrepreneurial activity require more and more in-depth and detailed control by the state. Existing relationships in the tax system only strengthen the special importance of tax administration, both in economic and social development. Modern market reforms in the taxation system, demonstrating the interaction of their subjects, require the development of specific models that allow to conceptualize the basic principles and specific features of their functioning. In the context of reforming the tax system, the study and investigation of tax administration is an actual problem. The tax administration system ensures fulfillment of the main objectives of the fiscal policy of the state to increase the level of tax collection and also create an equitable tax control system that provides for a reduction in the costs of taxpayers and compliance with the requirements of tax legislation. Tax administration is the main tool of the tax policy of the state, aimed at monitoring the fulfillment of tax obligations. Tax administration as a process of managing tax production, implemented by tax and other state authorized bodies, has certain power over taxpayers. The proposed function of compelling tax administration ensures mandatory compliance by all economic entities with tax legislation, including compulsory execution of tax obligations. The analysis of classifications of tax administration tools allows us to conclude that there are different, often internally contradictory, approaches to their classification.

Taxes play a leading role in maintaining the functioning of the state since its origin, as they are the source of the formation of the state budget. In addition to the fact that taxes are a financial element of the state, they act as an economic lever for influencing the development of the country’s business. The main goal of taxation is the replenishment of the state treasury, the development of the country’s economy, the improvement of the social situation, the attraction of the population’s funds and the enterprise to public necessity. The article considers the analysis of tax revenues in the local budget. The analysis of tax revenues in the local budget, including in the Aktyubinsk region, is necessary for studying the economic situation in the regions. The local budget is a financial base for the multifaceted activity of local authorities and management, since the effectiveness of financial management depends on the majority of life support issues and its social stability. The article analyzes the structure of incomes and expenditures of the local budget on the example of the Aktyubinsk region. In this regard, a study was conducted based on the data provided by the website of the Ministry of Finance of the Republic of Kazakhstan on tax revenues 2011-2016. The article contains a comparative statistical complex analysis. An element of comparative analysis was also an analysis of the dynamics and structure of tax revenues. Changes in the dynamics and structure of taxes are revealed, the reasons that caused these changes are studied.

The article describes the concepts ‘‘pension provision’’ and ‘‘pension system’’, the stages of the development of pension provision on a global scale, the differentiation of which allows us to identify the main characteristics of each of them: the formation of national pension systems, the expansion of the coverage of the pension provision and the paradigm shift in pension provision. Examples of the functioning of the pension systems of the leading Western countries at the present stage of development are considered as examples. As a supplement to the state pension insurance mechanisms, in the framework of pension system reforms in developed countries mechanisms of non-state pension provision were introduced. This was done in the form of compulsory and voluntary private pension insurance. Mandatory private pension provision is a form of pension insurance, whereby pension contributions of insured persons are transferred to private pension funds, which after the retirement of citizens make payments. Voluntary private pension provision is designed to expand the capacity of mandatory pension provision, it is based on the voluntary creation of private savings portfolios in specialized funds and, as a rule, is carried out through the non-state sector. The article analyzes the models of pension provision presented as schemes with defined contributions, their classification is given depending on the method of management and the mode of participation. The main institutions of pension provision are considered, the combination of which served as the basis for building up modern pension systems in different countries of the world. Particular attention is paid to the differentiation of the terms «pension provision» and «pension system».

The campaigns carried out for the last 40 years on the Kazakh part of Dzungaria repeatedly confirmed the long term commission of pathfindings on passes of the area. Based on the results of investigations of the Moscow tourists headed by V.S. Tikhonova it has been established that in Northern Dzungaria on a joint of Aksu and Karasu spurs, there are several crossing points the passing of which can be estimated as 3A-3B. It is important that ways through these potential passes are logical for binding by short routes of the valley of the rivers B. Aydausay and Karasyryk. The researchers conducted by tourist groups led by A.M. Yermilov, I.O. Petrunin, K.A. Galchenko, M.V. Morkuntseva have shown that in the Koktalsu spur there are several calls through which it is easy to pass to the valley of the river Malyi Ussek that has category of complexity 1A. In the Dzungarian Ala Tau, only within Kazakhstan dozens of passes are still waiting for pioneers. In Northern Dzungaria, according to «The informal list…» there are 173 classified passes, the reliable information is available on 141 of them. In the Central Dzungaria there are 129 passes, information is available on 121, in the Southern Dzungaria - 185 passes and on 168 of them we have information. This fact once again emphasizes relevance of writing guides and drawing up cards on all three subdistricts of the Kazakhstan part of the Dzungarian Ala Tau, for safety of the Kazakhstan and foreign tourists.

In the present article the author considers training of ecological tourism guides as an integral part of the training of specialists for the sphere of tourism, suggests approaches to professional education in the sphere of tourism. The analysis of trends in the development of ecological tourism, such as the promotion of ecological tourism at the regional and state levels, the increase in demand for specialized programs in the field of ecological tourism, the growth of the tripartite interest ( state-tourists-local population) in the development of environmental, educational and environmental components of ecological tourism, aimed at improving the ecological culture of tourists and maintaining the ecological balance in the region proves the topicallity of preparing eco-tourism experts in system of additional vocational training. As a result of the research, the essence and specificity of the concept of the «ecological tourism guide» were identified and the role of specialization of the «guide of ecological tourism» in the professional and qualification structure of the tourist and excursion system staff was identified, the main directions of training of ecological tourism guides in the system of additional professional education were stated such as: organization and conduct of excursions on the interpretation of the natural and cultural heritage on the ecological path; educational activities in the field of ecological tourism; hiking, environmental actions, expeditions; ecological-educational and ecological-educational measures in the conditions of the campaign; ecological camps and educational institutions.

The article proposes a classification of trends and challenges of economic development, which were taken into account in the development of the main directions of the development of the EAEU. The first group includes common challenges for all countries of the world, including the member states of the EAEU. The second group includes internal trends that are specific to the member states and the whole EAEU in general: international economic sanctions, devaluation of national currencies, changes in monetary policy, slowdown in economic development, business cycles, transit trends, technological factors. The third group includes integration trends associated with the task of implementing integration effects. The fourth group included challenges and trends of mutual influence, referred to as ‘‘infection by growth’’ and ‘‘infection by crisis’’. A comparative analysis of the competitiveness of the EAEU countries is also conducted, based on various rating assessments in order to determine the positions of the financial markets of these states according to the international rating agency. Among the most known of these ratings are the Global Competitiveness Index of the World Economic Forum, World Bank’s rate “Doing Business”, The Heritage Foundation’s Economic Freedom Index and The Wall Street Journal, the Operational Risk Rating of The Economist Intelligence Research Center Unit, the rating of the International Directory of Country Risk of the PRS Group, the economic transformation index of the Bertelsmann Stiftung Foundation, and others.

In the XXI century the world community faces the innovative calls connected with development of high technologies, information, change of content of work and quality of labor. At the same time process of globalization generates as new forms of international cooperation and the interstate relations, and new contradictions, demanding new approaches to the solution of political, economic and social problems at all levels of their manifestation. Global changes of structure of economic space are caused by transition to information society, internationalization and integration of industrial production, change of a role of hi-tech sector in formation of GNP and competitiveness paradigm shift. At the present stage of development of world economy a key factor of national and local competitiveness defines the level of innovation of industrial sector unambiguously. However, the essence of the problem of the effectiveness of innovation activity is not so much in the tools and results of economic calculations, but rather in the search for options for the long-term development of the enterprise, which makes it possible to talk about the need to create systems for assessing the components of innovation activity (innovation potential, innovation project) under different development options. In the article the essence of management of innovative development of the industrial enterprises, its place and a role in system of the economic relations is considered.

The article considers the problems of attracting and using foreign investments.One of the main results in the oil and gas sector in the first years of independence of the Republic of Kazakhstan is the development of its production potential and ensuring significant progress in the future. In 2010-2015 the volume of foreign direct investments increased to $ 50 billion. Currently, investment processes in Kazakhstan are the main prerequisites for economic development, the primary reason for the successful realization of reforms taking place in the country. As a result of fulfilling the president’s instructions the government of the Republic of Kazakhstan managed to attract funds from well-known oil companies to realize complex oil and gas projects, carry out privatization of oil producers, expand the country’s export capabilities, reconstruct oil companies, expand the resource base by discovering Kashagan oil fields and other operations. Kazakhstan is an attractive market for foreign investors in the most basic parameters of the business climate. In the republic there is a large market potential, abundance of natural and labor resources. Kazakhstan gets significant financial returns from the sale of oil. Improving the quality of oil products will expand the range of petroleum products, significantly increase their competitiveness, which will have a big impact on the employment market in many sectors of the economy.

Today the education in Kazakhsatn is experiencing modernizational process. One of the most important directions of this process is the creation of an intellectual-innovative cluster which includes foundation of research, innovation-entrepreneurial universities, business communities and advanced manufactures. For Kazakhstan one of the effective solutions to be included into list of the most developed 30 countries of the world is implementation of integration of science, education and production. The article is devoted to the study of foreign experience of integration of science, education and business, as well as the prospects of transformation in the Republic of Kazakhstan. Various models of the USA, Japan, the European Union are considered in detail. The types of models are analyzed and their features are identified on basis of the experience of various foreign universities. Furthermore, their impact on socio-economic development is presented. The analysis of world experience presents the existence of various forms of interaction between science and the business community, such as technological parks, techpolis, research universities, business incubators, and innovative entrepreneurial universities. Tested models of integration proved their viability and perspectives. Particular attention is paid to the problems and prospects of application of foreign experience in the Republic of Kazakhstan. The article considers the necessity of further expansion of integration taking into account the features of the national economy and the level of social and economic development of the region, creating entrepreneurial universities aimed at increasing regional innovational activity.

The article is devoted to the questions of typing business models in social entrepreneurship. The authors created typical business models based on the synthesis of a typical business model structure (what, who, how, why) and an inclusive business model that defines its content as the inclusion of target groups in the value chain and the final product (or service). Elements of models with participation of target groups can have the following modifications. In the block”offer” there can be general services, for example, sports services for children or specific, for example, the repair of wheelchairs or prostheses, classes with children with special needs in education, etc. In the block “consumers”, organizations can provide services to all citizens, but at the same time for target groups do it for free or at reduced prices. In the block “participation in the value chain”, such participation is possible as an employer or an employee. In the “mechanism for deriving income from activities”, target groups can receive wages or part of their profits. The authors believe that this approach is the most productive, as it allows to see in which element of the business model a social effect is created. Based on this methodology, five typical models are defined and the content of their elements is described taking into account the product of economic value and social effect. The application of the case-analysis method to 21 organizations of social entrepreneurship in Kazakhstan allowed to confirm concrete types of applied business models by concrete examples.

Today there is a need for a wide range of complex global logistics. An example of a significant market for logistics services can be seen not only in industrialized countries, but also in developing countries of Asia. In the logistics chain, the continuous development of the system is connected with linear nodal developments, here the nodal lines are considered as integrated logistics centers in seaports. Currently, the sea supply chain has become a major part of the supply chain. Based on the research of international authors, a model of port data management has been developed, specific examples of port management are given, and a management model for Kazakhstan is recommended. The target and spatial functions of seaports affect the changes in the legislation of the country or the transport of the city or district. In addition, they were created to identify and further economic development in general. Thus, dry ports contribute to the following actions: firstly, dry ports help to improve the competitiveness of seaports; secondly, they resolve the emerging conflict problems between the inadequate transport of goods and their rapid development; and thirdly, they help establish a continuous link between sea ports and dry ports. Based on the study of foreign authors, a model of the behavior of dry and sea ports has been developed. Examples of the development of dry-sea ports on the basis of the perspective of the dyad are given, and the author based on the above example considers the potential and further development of the Aktau seaport - Dry Port of Khorgos.

A key guideline for the development of Kazakhstan in the near future is the transition to a digital economy as an «input step» to a new technological way. According to forecasts of one of the most successful international consulting companies Accenture, by 2020, a quarter of the world economy will be digital. Digital technologies by their nature are able to quickly penetrate the economy, change the forms of organization of production, by increasing labor productivity, society’s income and, accordingly, create conditions for improving the quality of life of the population. Kazakhstan can achieve success in this due to the availability of all resource advantages. However, a restraining factor, as shown by the practice of implementing many state programs, may be a deficit of social capital - i.e. a social environment, created by the interrelationships between government, business and citizens; relations of transparency and trust, interests and responsibility. The indicators of social capital development are education and labour. The labor market requires new specialists competent not only in industry but also in information technologies. An indispensable condition for the success of digital transformation is the «advanced» social environment, its readiness to perceive rapid changes, the professional maturity of specialists not only developers of information programs, but also users. Therefore, rapid reaction to the requirements of digital transformation of all stakeholders, the entire social environment: government, enterprises, markets, education, the population is necessary.

Nowadays the process of forming self-employed population has not been sufficiently investigated. There are many factors affecting self-employment. The basis of the study was the fundamental work of the team of the authors of the Higher School of Economics, as well as articles of the publishing house ‘‘Springer’’. Studying theoretical basis for formation of self-employment, and using contribution of foreign literature on this issue, the authors came to the conclusion that the same factors have different effects on self-employment. The notion of self-employment also has an ambiguous interpretation. In this article factors influencing the formation and development of self-employment market was analyzed, and appropriate groups of factors of development of this form of employment in the labor market was formed. In addition, analyzing the world practice of self-employment, the authors emphasize using active state programs in this field of activity, as well as systematize models of programs aimed at stimulating self-employment among unemployed, which differ in implementation tools in the developed countries of the world. On the basis of analysis of psychological-motivational factor, appropriate recommendations are given. The authors also make a conclusion regarding development of self-employment market, based on interaction of a number of objectively existing phenomena.

Health resources in any society are always limited, so the issues of their more effective use are key ones. In these conditions, the role of health assessment is increasing as a procedure for bringing the level of consumption by the population of health resources in line with the limited economic opportunities available. The increase in expenditures, the introduction of new medical technologies, inflation, and the decline in public health due to socio-demographic, environmental and other factors make it necessary to study approaches to assessing the health needs of the population. In addition, health care assessment comes to the fore in conditions of transition to compulsory social health insurance. Over the past 5 years, Kazakhstan has seen an increase in the birth rate. The coefficient of natural population growth has increased as well. Starting from 2026, the birth rate will increase, since in the reproductive age there will be a larger number of generations born in 2005-2010. In implementing this scenario of demographic changes, it becomes evident that in the near future a stable increase in demand for medical services, primarily from the children’s population, by citizens of pre-retirement age and the elderly, will begin. Moreover, the increase in the number of children and senior citizens will require even more than now to meet the increasing demand for medical services.

The article is devoted to the description of the expert survey conducted by the author aimed at determining the list of indicators of the penitentiary system (colonies) correctional institutions, as well as the algorithm for calculating the integrated indicator of the effectiveness of their activities. The urgency of development of new approaches to increase efficiency of reforming programs of the public administration system is grounded in the Republic of Kazakhstan. According to the results of the expert survey, seven effective key indicators of the correction facilities in the penitentiary system of the Republic of Kazakhstan were identified, an assessment scale and an algorithm for the logical folding of these indicators were established, depending on the contingent of prisoners and the primary tasks of the correctional facility. While forming the indicator’s logical folding matrices, the experts justified the generalization of the indicators into four common indexes. It is established that there is a possibility to organize the operational evaluation of the integral indicator of the correction facilities efficiency based on the proposed algorithm and the expert survey. Moreover, the determined algorithm of the logical folding of the performance indicators of the penitentiary system facilities of the Republic of Kazakhstan obtained as a result of the expert survey, presupposes the evaluation of the various options for reforming programs and define the optimal one.

Integration processes occurring in the modern world actively influence the system of higher education development. Today, an open world space is being formed, expressed in the harmonization of educational standards in different countries of the world. One of the topical tasks of the Kazakh higher school is the task of its modernization, which contributes to the increase of accessibility, quality and efficiency of education. The article highlights the main directions of the development of higher education and the challenges faced by universities in the conditions of the formation of the Eurasian Economic Union (EAEU). The opportunities for creating a unified educational space are described, examples of joint cooperation are given, issues of implementing joint activities of participants in the unified educational space of the EAEU are discussed and an innovative model of higher education of the EAEU is presented. The relevance of the issue is primarily due to the search for foreign partners in the countries of the near and far abroad, the expansion of forms of cooperation, including academic mobility, the participation of our students in international summer schools, the training of students and undergraduates in various universities in the widest range of areas and specializations. Thus, being guided by the experience of foreign countries, taking into account the specificity of the Kazakh education, it is necessary to develop joint educational programs and projects with their ultimate goal of training highly qualified specialists in various fields.

This article considers some characteristics of the current demographic situation in Kazakhstan in order to clarify the condition of the university audience in the present time and its changes over the past ten years. To understand the situation, the article presents a number of data of the Committee on Statistics of the Ministry of Economy, as well as a number of forecasting information from the KISI, and some appropriate information from the research of the Ebert Foundation that was held in Kazakhstan. This information provides an opportunity to demonstrate the impact of demographic processes on the higher education. It becomes obvious that the current situation in universities is formed under the influence of a big number of different factors, which are reflected in the statistics and in sociological research materials in recent years. The article also discusses the problems of language aspects in the modern Kazakh universities as the demographic processes have a significant impact on the education system. This, in turn, requires the search for new solutions for problems in language education. First, it is necessary to understand the priorities of students who choose and then study languages for the implementation of their further real job. In addition, it is necessary to take into account the peculiarities of the language situation and the bilingualism of Kazakhstan.