The current state of industrial enterprises largely depends on internal and external conditions, tasks and management methods, and the state of financial resources. In the conditions of uncertainty of the economic environment, rapidly changing pricing policy, and, as a consequence, the need to diversify, enterprises are required to rationalize management finances. Being the main link in the financial system, commercial organizations participate in the formation of primary incomes of the state, strengthen macroeconomic parameters, promote employment of the population, which also has a favorable effect on the investment climate in the country. Financial management of commercial organizations is implemented through working capital management, financial diagnostics and control, etc., which should ensure the stability of enterprises in various industries and areas. The main task that contributes to the effective operation of organizations is the identification and use of reserves to increase the volume of their own financial resources (profit, formation of depreciation charges). The use of various tools that contribute to the rationalization of expenses, costs, optimization of cash flow management allows you to identify reserves for profit growth. This article examines the role of financial resources in creating a solid financial base for enterprises, which is consistent with the relevance of the chosen research topic. The purpose of the study is to validate management decisions based on the analysis of financial resources using the example of JSC Yakutsk Poultry Farm. The methodological basis of the study is based on generally accepted methods, including comparative, trend, deductive, the method of calculating profitability indicators, financial coefficients. As well as the taxonomic method and the sum of places method, which are rarely used in research practice. The information basis of the study is scientific papers, statistical data, periodicals, electronic resources, financial statements and other regulatory documents of JSC Yakutsk Poultry Farm

In the year of the ninetieth anniversary of higher education in the Sakha Republic (Yakutia), it is necessary to turn to the origins of the formation of economic education in the republic, to study its current trends and development prospects. To achieve the strategic goals and objectives of the Russian Federation, specialists with economic and financial competencies are needed, which causes a high degree of urgency of the problem. The opening of the Yakut State Pedagogical Institute in 1934 and the Yakutsk State University in 1956 laid the foundations for economic education in our republic. This article defines the stages of formation of economic education in the Sakha Republic (Yakutia), training of financial and economic personnel for the effective functioning of the national economy. In a short historical period of time, Yakutia has passed the path of formation not only of educational institutions of various levels, but also of the creation of a higher education system as an important factor of social and economic development. Economic education is an integral, important part of higher education. The purpose of modern economic education is to form a high level of economic thinking and professional competencies. The level of competitiveness of the modern economy is largely determined by the quality of economic education, which creates the foundation for the growth of well-being and economic development. The article uses a set of quantitative and qualitative research methods: the study of scientific literature, regulatory legal documents; statistical data in the field of economic education, analytical materials, etc.

To cover expenses, the state needs appropriate revenues. The balance between state revenues and state expenditures is ensured through taxation. The purpose of this study is to analyze the dynamics of the volumes and structure of tax revenues administered by tax authorities in the Sakha Republic (Yakutia) and to determine their importance for the formation of budgets at different levels. In the course of the work, statistical tax reporting data, legislation on taxes and fees, and the volumes of revenues to the state budget of the Sakha Republic (Yakutia) were analyzed. An analysis of the volume and structure of tax revenues characterizes the specialization of the region, allowing to get an idea of the production potential of the territory, the level of income of the population, etc. Based on the results of the study, it was determined that the region maintains positive dynamics of tax collection. Most of the tax revenues are provided by the tax on mineral extraction, its role in the formation of financial resources of not only the regional, but also the federal budget is increasing. A significant share of generated tax revenues is formed by payments of corporate income tax and personal income tax, which belong to the category of income taxes that are most closely related to the solvency of the taxpayer. Based on the results of the analysis of tax revenues received by the state budget from taxpayers in the territory of the Sakha Republic (Yakutia), it can be concluded that the republic largely provides itself with tax revenues, and also makes a significant contribution to the economy and the formation of the state budget of the Russian Federation.

One of the urgent problems in developing the subsoil mineral resource potential is the lack of reliable information on the volume of forecasted resources and the potential possibility of their transfer to conditional reserves for some types of mineral raw materials. The heterogeneity and diversity of information sources sometimes makes it impossible to create a model of a single information repository with its attributes and connections. The traditional approach to organizing an information storage system based on a relational database cannot be applied in this situation. Therefore, it is urgent to find an alternative to both the data storage system itself and the approaches that are used in its filling and updating. We propose to use an ontological model to solve this problem, as a way to organize a storage system and systematize heterogeneous sources of information. At the same time, taking into account a fairly large number of alternative options for constructing an ontological model, we propose to base it precisely on the concept of mineral resource potential.

The coal industry occupies a significant place in the economy of the Sakha Republic (Yakutia). Currently, there is a slowdown in activity on the world coal markets, which is the result of many factors, including global competition, the growing share of renewable energy sources, and sanctions between countries. The last five years have been a stage of stable growth and development for the Russian coal industry, including the republic. The more than twofold increase in coal production in the Sakha Republic (Yakutia), as well as the implementation of key projects such as the development of the Elga coal complex, projects of Kolmar Group and AnthraciteInvestProject LLC create prerequisites for sustainable development of the coal industry in the long term. The main coal deposits under development are located in Neryungri District in the south of the republic. Neryungri District is one of the important centers of coal mining, thanks to which Yakutia holds a stable position among the largest coal-mining regions of Russia. The article considers the current state of the coal industry on the example of Neryungri District, including the characterization of coal reserves by major subsoil users. The forecast of coal production by the main coal-mining enterprises of Neryungri District up to 2030 shows optimistic trends, taking into account global trends in demand for coal. The research materials are the data of the territorial body of the Federal State Statistics Service of the Sakha Republic (Yakutia).

The article examines the prospects and directions for the development of communications in the Arctic regions of the Republic of Sakha (Yakutia), where ensuring stable and high-quality communications is critical for the social and economic integration of the region, as well as for improving the standard of living of the local population. The paper analyzes the current state of the telecommunications infrastructure, covering satellite, mobile and fiber-optic networks, with a special focus on the key challenges faced by residents of remote areas: high costs of services, complex logistics and limited availability of broadband Internet. The article also considers federal and regional programs, such as the Arctic Synergy project and the Polar Express underwater communication line, aimed at improving telecommunications coverage, eliminating digital inequality and reducing social isolation in remote areas. Technological solutions are proposed, including the introduction of 4G and 5G networks, the use of satellite systems and the integration of renewable energy sources, which are assessed as strategic approaches that can improve the quality of services and support the development of digital infrastructure. In conclusion, the authors point out that sustainable development of communications in the Arctic requires not only the introduction of modern technologies, but also continued government support, including subsidies to reduce the cost of services. They also emphasize the importance of developing infrastructure adapted to extreme climatic conditions and creating backup communication channels that will ensure the reliability and stability of telecommunications services in remote Arctic regions.