Aim. The presented study aims to harmonize the understanding of the innovative growth of the virtual economy within the framework of a regulatory approach from the perspective of the evolution of regulatory mechanisms.
Tasks. The authors identify the major conditions and elements of the virtual economy; clarify the definition of the virtual economy; determine the essential characteristics of the innovative growth of the virtual economy; develop a multidimensional matrix of tools for measuring the innovative growth of the virtual economy within the framework of a regulatory approach.
Methods. This study uses the methods of scientific analysis and synthesis as well as comparative and systems approach to examine the reflection of innovative growth in the evolution of regulatory mechanisms that determine economic behavior.
Results. The acceleration of economic virtualization during the 2020–2021 pandemic has exacerbated the need for a scientific analysis of the ways and directions of innovative economic growth with allowance for intangible, primarily virtual factors, which include traditional symbolic components implemented on the basis of digital tools. The conducted analysis makes it possible to identify four main dimensions that determine directions for the innovative growth of the virtual economy: adaptation to new categories of entities to the extent of personification based on big data; development of new behavioral models; development of institutions and ecosystems; prioritization of a meaningful requirement for harmony and aesthetics on the part of users.
Conclusions. A study of the multidimensional model of innovative growth of the virtual economy will make it possible to improve both the decision-making of individual and group entities, and the regulatory mechanisms used by the government.

Aim. The presented study aims to determine methodological approaches to assessing the efficiency of government regulation and support of small and medium enterprises in the context of the digitalization of the economy, to propose directions for its improvement, and to consider institutions and tools that could contribute to solving the problems of small enterprises in the post-COVID period.
Tasks. The authors examine the major problems in the development of small and medium enterprises (SMEs) in Russia, potential opportunities and solutions; analyze the main problems of SME support; determine indicators and criteria for evaluating the efficiency of this type of national and municipal administration.
Methods. This study uses the methods of abstraction and aggregation, historical analysis and synthesis, induction and deduction, systemic and structural approaches.
Results. The results of the study prove that the assessment of the efficiency of government regulation and support of small and medium enterprises in the context of the digitalization of the economy should be considered not only using KPI, but also by applying extended criteria and indicators at various management levels as part of an integrated approach. This makes it possible to determine why SMEs, which traditionally experience a lack of financial resources, use government support mechanisms to such a small extent.
Conclusions. In Russia, government support is provided to SMEs in the form of guarantees and benefits, subsidization of the costs of leasing contracts and participation in advertising campaigns and exhibitions, co-funding of regional system-forming business projects. At the same time, the most important factor in optimizing the system of government regulation and support of entrepreneurship is the creation of digital space infrastructure to increase the efficiency of interaction between the government and business structures, since the existing system is not optimal.

Aim. The presented study examines the level of digital mentality among the population of the Orenburg region using the survey method.
Tasks. The author aims to determine the results of examining the digital mentality of the population of the Orenburg region.
Methods. The digital mentality of the population of the Orenburg region is examined using survey, analysis, and other methods.
Results. A questionnaire is compiled in accordance with the approach used by the scientific community to examine the digital readiness and digital trust of the population. The answers to the questions of the author’s questionnaire characterize the level of computer literacy, digital competencies, and digital trust among the region’s population.
Conclusions. The degree of development of digital competencies (digital knowledge and skills of interaction with digital tools) of the region’s residents directly affects the level of the population’s digital readiness; high accessibility of Internet resources provides opportunities to increase the digital literacy of the region’s population.

Aim. The presented study aims to identify and interpret mutual support relationships between the key areas of a human-oriented economy.
Tasks. The authors formulate the problems of the relevance of examining economic relationships within the framework of various economic systems; substantiate the existence of economic support relationships and restrictions in the context of a human-centered economy; identify and structure normal and pathological economic support relationships between the spheres of a  human-oriented economy.
Methods. The theoretical and methodological basis of this study is based on the Wuxing Pentagram.
Results. The authors present their view of economic support relationships in a human-centered economy as a result of interaction between its spheres: natural-material, social-service, information-digital, creatosphere and cognitive sphere. The resource (human needs) that ensures the interaction between the components of the economic system is identified. Normal support relationships are determined: natural-material sphere — social-service sphere; social-service sphere –information-digital sphere; information-digital sphere — creatosphere; creatosphere — cognitive sphere; cognitive sphere — natural-material sphere. Pathological support relationships are detected: social-service sphere — natural-material sphere; information-digital sphere — socialservice sphere; creatosphere — information-digital sphere; cognitive sphere — creatosphere; natural-material sphere — cognitive sphere.
Conclusions. By defining and understanding inter-component support relationships in the context of a human-oriented economy, it becomes possible to determine directions for their regulation to ensure productive development of the economic system as a whole and each person in particular.

Aim. The presented study aims to analyze practical scientific approaches involving the use of digital technologies concerning the operation of regional supply chains.
Tasks. The authors identify the major tendencies and trends associated with digitalization in regional supply chains; assess the impact of the benchmarking of regional supply chains as well as new forms and technologies used for stabilizing the movement of information and commodity flows during the period of quarantine restrictions.
Methods. The methodological basis of this study includes the methods of evolutionary institutional theory, systems analysis, theory of industrial and technological balance, and general scientific research methods (analysis, synthesis, graphical methods, induction, deduction).
Results. The study substantiates the need to standardize and unify digital systems and platforms for more efficient interaction between the participants of supply chains, including executive authorities. Large industrial and/or commercial organizations can become the driving force in this area due to their ability to invest in next-generation information and communication systems as well as to participate in the activities of industrial unions and associations that have lobbying resources that allow them to be included in regional digital entrepreneurship development programs, thus providing access to the digital infrastructure of the region. As part of the implementation of a follow-the-leader strategy, medium and small enterprises that serve as links in the supply chain will increase the level of digital business infrastructure to accelerate and improve interaction with partners. In turn, this will increase the speed, performance, and efficiency of regional supply chains, thereby enhancing their competitive advantages in the Russian market.
Conclusions. The presented practical scientific approaches to analyzing modern challenges in relation to the operation of regional supply chains will make it possible to determine major trends associated primarily with the use of digital technologies. Big data analysis will make it possible to segment stock for each commodity item and monitor it in real time. Being prepared for changes will allow enterprises and organizations to enhance their competitive advantages even under unfavorable economic conditions.

Aim. The author aims to develop an original methodology for a process approach to cost management at manufacturing enterprises. Its core idea is the possibility of increasing overall enterprise efficiency and reducing costs by using internal reserves identified as a result of business process optimization.
Tasks. According to the author, a process approach to cost management is future-oriented and has not yet been properly developed — hence the goals of developing and improving the theoretical and methodological foundations of its implementation.
Methods. The methodology for a process approach to cost management is based on the most effective (from the author’s perspective) elements of such methods as “ABC-costing”, “Value chain concept”, “Cost-drivers”, “Target-costing”, “Kaizen-costing” with the author’s additions.
Results. The author’s methodology for a process approach to cost management with regard to manufacturing enterprises is presented in the form of a structural and logical scheme. Its elements allow the reader to understand which methods, means, principles, and techniques can be used for its introduction and implementation. The fundamental basis of the methodology for a process approach to cost management is the author’s vision and definitions of the “object” and “subject” of cost management. The conventional structure of the representation of elements in the methodology is supplemented by the following units: “The form of implementation and organization of a process approach to cost management” and “Periods”.
Conclusions. A process approach to cost management combines several of the most effective methods of cost management and accounting, making it possible to bring the level of expenses of an enterprise down to a competitive level using the internal reserves of the enterprise.

Aim. The presented study summarizes the results of the analysis of modern approaches to assessing the higher education system in terms of its impact on the social and economic indicators of a region, describing a stakeholder approach to the classification of factors of a university’s influence on regional development.
Tasks. The study aims to consider approaches to examining the activities of universities in the context of their impact on the development of a territory; to comparatively analyze social and economic indicators of the constituent entities of the Russian Federation and the education level of the employed population; to update the list of groups of stakeholders of the higher education system and to describe the parameters of university influence on the objects of one of the groups.
Methods. This study analyzes the existing approaches of Russian and foreign researchers to assessing the contribution of the higher education system to socio-economic development as well as official statistics on the socio-economic development of the constituent entities of the Russian Federation.
Results. A considerable number of diverse factors characterizing the influence of the higher education system on socio-economic development are identified. The authors describe the contribution of universities to the development of human capital, innovative and economic development, social policy and environmental well-being of the region. It is noted that the university’s academic reputation affects the competitiveness of the city and facilitates active international cooperation. A comparison of statistics on the proportion of employees with higher education among the working population (DHE) with various indicators of economic and social development of the constituent entities of the Russian Federation shows that many regions with a more skilled workforce have higher gross regional product (GRP) per capita, higher life expectancy at birth, and lower working-age mortality than regions with low DHE. There are also negative trends in the higher education system, such as the declining number of university teaching staff over the last ten years. A stakeholder approach to the classification of factors of university influence on regional development is proposed. A group of stakeholders of the higher education system defined as “society” is introduced. The parameters of university influence on this group are described.
Conclusions. The existing influence of universities on the socio-economic development of territories makes it necessary to put issues related to creating conditions for the optimization of interaction between various groups of stakeholders of the higher education system on the federal and regional agendas.

Aim. The presented study aims to develop recommendations for improving the existing mechanisms of adaptation of small enterprises to the uncertain conditions of the external environment associated with digitalization processes in the economy.
Tasks. The author analyzes the existing mechanisms of adaptation of small enterprises to the conditions of uncertainty; substantiates the connection between the digitalization of business processes and the economic security of enterprises; proposes an original approach to the content of the mechanism of adaptation of small enterprises to the processes of digitalization.
Methods. The author uses general and special scientific methods and techniques. General scientific methods include analysis and synthesis, comparison and generalization, modeling, literature review, observation, and expert assessment. Special scientific methods include factor analysis and process analysis.
Results. The author substantiates the introduction of digital tools provided by Industry 4.0 and step-by-step digitalization of small enterprises in the form of original diagrams demonstrating the content of the mechanism of adaptation of enterprises to the processes of digitalization, individual elements of this mechanism (Internet marketing and its technologies), and prospects for the development of the mechanism in the form of a diagram of its integration into a large digital ecosystem (region, cluster, etc.). The most significant elements of the proposed adaptation mechanism are the mechanism of digitalization and the mechanism of economic security of small enterprises as well as their relationship and balance of interests. The study examines practical approaches to the step-by-step digitalization of small enterprise activities by assessing the efficiency of introducing certain Internet marketing tools in the activities of a small enterprise that does not directly operate in online mode (a chain of driving schools). A relevant investment project is assessed, showing the efficiency of all proposed scenarios. The author also considers the prospects of integrating small enterprises into a single digital ecosystem of a larger structure or entity (region, cluster, etc.) for a large-scale socio-economic synergetic effect that would serve as a mutual benefit for all participants of the system.
Conclusions. In spite of the lack of a clear model for the digitalization of the economy in Russia and many obstacles to the successful digital transformation of small enterprises, practical digitalization mechanisms are already being developed, offering a set of step-by-step actions for small enterprises with allowance for their limited resources and prospects for development in each market. One of the success factors of digitalization is the correlation and balance between digitalization mechanisms and the economic security of enterprises. By adopting international approaches to Internet marketing technologies, a modern small enterprise gains a significant strategic advantage in the long term.