The concept of fictitious capital, the foundations of which were laid by K. Marx in “Capital”, is in the center of attention of researchers at the present stage of development, since it has significant cognitive capabilities in revealing trends and results of deep and dynamic socio-economic transformations. Fictitious capital as a separate form of real capital, moving according to its own laws, receives powerful development impulses based on a breakthrough in the field of information and communication technologies and artificial intelligence. Realizing these impulses and consistently revealing the possibilities inherent in the idea of the emergence and separate development of reflected forms of economic relations, fictitious capital in the conditions of a new reality unfolds into a complex organic system endowed with its own contradictions and producing many effects, which is impossible to understand if one does not rely on an adequate concept to such a system fictitious capital. At the same time, the new reality, characterized by the interweaving of many unresolved problems generated and accumulated during the implementation of dynamic and profound transformations of social and economic life, causes the aggravation of the contradictions of the fictitious capital, indicating the need for their speedy resolution. Further development of the concept of fictitious capital involves the knowledge of many new facts carrying information about the contradictions of the movement of this capital, its effects and contradictions. The authors' research focuses on: the identification of the stem structure and branches of the concept of fictitious capital; the analysis of a number of these branches in connection with the main trends of the new reality; the disclosure of contradictions in the movement of fictitious capital, escalating in the conditions of the new reality; subjective forms of fictitious capital that arise during the formation of prerequisites for a promising knowledge society. The article contains recommendations for the modernization of the state regulation of the movement of fictitious capital. The results obtained by the authors belong to one of the new directions of interdisciplinary scientific research, which determines the novelty and controversial nature of the provisions, conclusions and recommendations presented in the article. In the process of research, cognitive resources of a number of scientific theories we used: scientific theories of capital; socio-economic transformations; new reality; subjective forms of socio-economic relations.

In this article, profit is considered from the point of view of the power theory of exchange and money. This allows solving several problems at the micro- and macroeconomic levels. At the microeconomic level, both classics and neoclassic have difficulty explaining production and trade profits. Considering these phenomena from the position of the power theory of exchange and money, allows to give simple exhaustive explanations, which are based on the idea that production and trade profits are due to an increase in generalized power. In the case of macro-profit, two ways of creating profit are investigated: the first is due to the non-closeness of the system (colonial method), the second is due to the creation of money within the system (financial method). Modern financial capitalism profits as a share of government-created fiat money. The resulting profit is stored in the form of non-monetary financial objects, which leads to an increase in generalized power. The powerful theory of exchange and money reveals the power nature of money and, consequently, of profit and this allows considering profit-phenomenon not only in a strictly economic, but also in a broader political and economic context, that is, in connection with power, state, political processes. The growth of capital means an increase in the generalized power of the capitalists. The widely practiced conversion of generalized power in the symbolic form of money into political power violates the democratic principles of the formation of the power system and therefore should be limited.

Revolutionary changes are taking place in the field of mathematical, statistical and instrumental methods of economics, a brief review of which is the subject of this article. A new paradigm of mathematical research methods is the basis of the methodology of systemic fuzzy interval mathematics. The role of such tools as terminological systems is great. Among the intellectual tools of economics and management, one of the main places is occupied by methods of making managerial decisions. The basic concepts in mathematical methods and models of decision theory are fuzzy and interval numbers and sets, and therefore the intellectual tools of this theory are based on systemic fuzzy interval mathematics. A variety of expert procedures designed to collect and analyze the subjective opinions of experts use intuition as a basic component of human thinking. Methods of awakening and stimulating intuition deserve careful study and development with a view to applying it to solving practical problems. Methods for the development and application of technologies for information and analytical decision support, i.e. controlling are important for economics and management. Particularly promising are the controlling methods and its component – ​the controlling of science, including scientometric and expert methods of managing scientific activities. And therefore we must bring the paradigm of economic science in line with modern requirements, adequately transform the teaching system. The explosive development of the digital economy, by which we mean modern information and communication technologies in the field of economics and management, makes it possible to form a new paradigm of economic science. Its basis, in our opinion, should be a solidary information economy.

Currently, a large-scale food crisis is unfolding in the world, due to a number of exogenous and endogenous factors. Being an integral part of the emerging new socio-economic reality, this crisis is not only global, but also diversified, affecting many sectors not only of agriculture, but also of industry (food industry, fertilizer production, chemical industry, etc.), exerting its influence and on the state of food security of the Russian Federation. In this regard, an analysis of the causes, nature and possible consequences of this crisis is not only of considerable theoretical, but also quite practical interest. In this regard, the purpose of the study is to assess the nature, nature, dynamics, characteristics and consequences of the development of the global food crisis and its impact on the food security of the Russian Federation, as well as ways to prevent it. The main causes of the modern world food crisis are revealed. The difference between the current food crisis and other similar crises associated with the growing uneven socio-economic development of different regions of the world and the depletion of natural, primarily biological resources, has been identified and argued. The specificity of the food crisis is shown, due to a certain extent to the multiplicative effect of destructive processes in the production and distribution of food resources, miscalculations in the economic, environmental and social policies of individual states. The possible consequences of the food crisis are determined. Additional ways and mechanisms to prevent the food crisis in the territory of the Russian Federation are argued. The article substantiates the position that along with the quantitative aspects of food policy associated with increasing the volume of food production and import substitution, a special role in the conditions of macroeconomic instability and uncertainty is acquired by qualitative aspects, primarily the quality, nutritional value and safety of food itself, its economic accessibility, timeliness and completeness of food supply.

One of the necessary components in the tasks of improving business efficiency is the forecasting of key indicators of economic activity. A large number of different indicators are complex related, and the result of a change in a single indicator or group entails changes in other indicators, which is typical for a large enterprise. The purpose of the work is to propose methods and analytical tools for forecasting key indicators of a complex economic system. A hybrid approach to forecasting a complex economic system has been developed which makes it possible to forecast individual technical and economic indicators, taking into account the dynamics and trends in the entire set of indicators reflecting various aspects of the enterprise's activities. The proposed methodology combines several approaches and contains a number of limitations. At the first stage, a complex system of indicators is decomposed into groups. For each group of indicators, systems of simultaneous equations of multiple regression are determined. Next, the selection of regression models is carried out using regression statistics and economically justified restrictions. Regression models for each indicator are complemented by adaptive model. Synthesis of the result is obtained as a moving average of the forecast. The proposed instrumental methods of analysis are recommended as analytical tools for business analysis for various purposes. Approbation of the proposed analytical forecasting tools according to official reporting data was carried out on a case study of estimating the cost of three large industrial enterprises of the sugar industry in the Volga Federal District.

The article presents methodology for assessing the level of inflation in the Russian economy, based on the use of mathematical and statistical methods, based on the use of aggregated (integral) inflation indices that characterize the dynamics of business processes in the main areas of the national economy. The purpose of the publication is to justify the need to use an expanded composition of indices that more fully characterize the country's strategic development, including economic, financial and monetary regulators, which have become the main objects of the Western sanctions policy in the new geopolitical reality. Despite the compliance of the methodology of inflation meters in the Russian economy with the recommendations of international organizations, during the period of financial and macroeconomic instability, the applied inflation indicators ambiguously reflect the situation of ongoing inflation processes in various sectors of the national economy. As a result, the quality of analytical work is reduced by institutions for the real sector development, which reduces the effectiveness of decisions made by business entities and government bodies. The article shows that the aggregated inflation index as an integral measure calculated on the basis of partial inflation indicators makes it possible to more accurately determine changes in the level and quality of life through price dynamics in the most significant national economic complexes compared to the consumer price index, which characterizes the lower limit of the cost of living. The results of the work were the conclusions of the authors, obtained by analyzing the calculations of the time series of aggregated and partial inflation indices. The necessity of periodic adjustment of the composition of private indicators taken into account in the formation of the aggregate inflation index is substantiated by including new, more relevant indicators and excluding indicators that have lost their topicality. The article recommends considering the aggregate inflation index as a target inflation indicator and using it when determining the key rate of the Bank of Russia, amount of pensions, the subsistence level, the minimum wage and a number of other macro-indicators of strategic development.

Today the problem of accounting and reflecting business reputation (goodwill) in accounting (financial) statements remains relevant, since there are significant differences in the methodology for accounting and reflecting business reputation in Russian and international accounting (financial) reporting standards, as well as in accounting (including appraisal) practice. The article provides an up-to-date definition of the term “goodwill” (goodwill), discusses the features of accounting and reflection of positive and negative business reputation, and provides a comparative analysis of the main methods for assessing goodwill. Further, in detail, with relevant examples, the features of accounting and accounting for the impairment of goodwill in the event of the acquisition of shared ownership are considered. The calculations carried out in this article confirm the expediency of the proposed methodological analogies. The methods of accounting and evaluation of business reputation presented will allow companies’ management to better navigate the current features of goodwill accounting based on Russian and international financial reporting rules.

The article highlights topical and, in many respects, debatable problems of the development of renewable energy both in the world economy and in Russia. Despite a 75% increase in generation from wind and solar stations in 2021, Russia's share in global electricity generation significantly exceeds its share in the use of renewable energy sources. What should be the priorities of the Russian state policy in this area and what are the methodological foundations for the formation of a strategy for the development of “green energy” – ​the solution of these issues lies in line with the priorities of modern economic science? Based on the tools of the general organizational science – ​tektology – ​the paper provides a theoretical justification for the possibility of synergistic effects when small and medium-sized businesses are involved in the development of the renewable energy sector, including for Russian conditions. The result of the formation of new ties between the subjects of the sectors under consideration and the participation of small and medium-sized businesses in the project of creating “green energy” will be to increase the structural stability of the transformable energy complex of Russia, diversify its fuel and energy balance, reduce the negative anthropogenic impact on the environment while reducing the cost of electricity for a wide range of end consumers. Using the example of solar microgeneration on the vertical enclosing surfaces of buildings and structures, the advantages that are currently not fully used for its development in the northern and eastern regions of Russia, which can be realized by small and medium-sized businesses without taking the territories out of economic circulation, are revealed.

Due to the uneven location of fossil fuel deposits, many countries around the world are forced to import oil, natural gas, and coal to support economic growth and the development of electricity and heat supply, the chemical industry, and transport infrastructure. Global and intercountry trade in such vital energy resources as oil and natural gas largely depends on the economic behavior of major oil and natural gas producers, which, as practice has shown, when their own fields are depleted, from time to time hinders the economic growth of oil and gas-importing countries. The desire of technologically advanced importing countries to free themselves from energy imports has led to the fact that they have now managed to reduce the cost of power generation by solar and wind power plants, so that in some cases they have proven to be cost-effective and can replace some of the oil and/or gas imports. The main economic agents using solar and wind energy are large companies. However, N. E. Egorova and S. A. Nekrasov, based on the fact that both sunlight and wind are sources of primary energy, whose spatial density is lower than that of organic fuels, apparently for the first time in the world scientific literature, investigated the question: whether small and medium businesses could be involved to expand the range and scale of solar and wind energy for electricity generation. To answer this question, N. E. Egorova and S. A. Nekrasov used tectology, a theory proposed by A. A. Bogdanov in the early 1920s. With its help they got a positive answer. It was supported by taking into account the vertical location of sunlight receivers, which expanded the area of localization of solar power plants. This article is devoted to the same question. The analysis showed that the prospect of participation of small and medium-sized businesses (SMB) is niche in nature and attracting investors in this area of human activity is possible if the economic characteristics of localized solar and wind power plant projects are acceptable to investors.