In recent years in the manufacturing sector, traditional cost accounting systems have been replaced by cost accounting system on activity based costing. Despite this trend, in the production of cost based accounting system (ABC method), the service sector has few penetrated, especially the restaurant industry. The using of ABC-method of the restaurant industry is virtually absent for several reasons. However, restaurants may be the ideal place to use the ABC method tools due to the inherent characteristics of the industry.

Purpose – to develop an algorithm for assessing innovative potential, developed on the basis of the methodology, which is based on a comprehensive assessment of the integral index.
Methodology – The theoretical and methodological basis is based on the research of domestic and foreign scientists in the field of the theory and practice of the innovation activity of enterprises. The methods of comparative economic analysis, a systematic approach, and also methods of expert evaluation were used in the article.
Originality / value – The following hypothesis was put forward in the course of the study: the methodology for evaluating innovative potential is based on an integrated assessment of enterprise performance. This methodology assumes an expert assessment of the potential, during which qualitative and quantitative analyzes of the available resources and capabilities of the enterprise are carried out.
Conclusions – The value of this work is related to the fact that the presented model for assessing the innovative potential could be used by the management of the organization to assess the existing resources of the enterprise, how much they are used, and also to assess the feasibility of introducing innovative changes.

Purpose – the main purpose professional standards require an auditor to obtain an understanding of a clients business, including its internal control. The author adheres to another, broader approach of the notion of non-linearity internal control. Unable to default to high control risk and perform only analytical and tests of balances procedures, an auditor is required to obtain the understanding, identify and evaluate risks of material misstatement due to fraud and error and link the risks to appropriate substantive procedures to prevent financial statements from being making it easier making it materially easier misstated. Understanding and documenting internal control is integral to this process, which is the formulation of an audit strategy and conclusion of the research paper.
Methodology – The internal control system, in which stimuli causes a backlash, with small impact on internal control system may cause big effects, should be recognized as nonlinear approach.
Originality/value – importance of work nonlinearity of is expressed in the complexity of the system of internal control, the prevalence of unsustainable, not deterministic ones processes, describes the development of internal controls with departures from sustainability facility, nonlinear nature of internal control, with lots of chaotic links.
Findings – main focus and findings of the article already in the not to distant future researchers will pay great attention to the study of nonlinear phenomena in internal control, especially in the audit. Economic activities will certainly lead to the adoption of the new governance system self-organizing nature of internal control, accounting systems based on non-linear thinking.

Purpose – The purpose of the study is to investigate the impact of innovation and new technologies on indicators of financial performance in a private medical center. For this, the study will analyze the current state of cardiac surgery and cardiology center LLP "Zhanuya" based on quantitative analysis.
Methodology –The statistical method, regression - correlation analysis, general scientific methods of analysis and synthesis are used to achieve study`s goal.
Originality/value – One of the most important factors in improving the competitiveness of an institution is
the introduction of innovations, although the assessment of the impact of innovations is a problem due to the complexity of isolation and measurement. In addition, health care institutions are faced with a growing need for innovation in order to become competitive and offer new treatments for patients.
Conclusions – The article considers the data of the medical institution LLP "Zhanuya" which provides cardiological and cardiac surgical medical care to the population of the Republic of Kazakhstan and outside the republic.
According to the results of the study, it can be argued that the successful development of private medical centers requires the development of technological innovation and, therefore, intellectual capital - the knowledge, skills and production experience of employees that are interconnected.
The organization should also have long-term and short-term assets and close cooperation with the state, which makes it possible to expand the areas of profitable investment of its capital.

The analysis of the effectiveness of various types of advertising on the Internet has been made, including the most effective type - search advertising. The calculation of absolute and relative indicators of the use of search engines by users of Kazakhstan using various types of devices was made. The results of the analysis are the basis for choosing the most optimal ways and directions for the development of Internet marketing as part of the implementation of relevant projects in various market sectors.
Purpose of the study. The main objective of the study is to analyze and identify the most effective ways of advertising in the network, ensuring stable competitiveness of participants in economic relations in the transition from traditional methods to electronic formats to attract customers.
The research was aimed at solving a number of problems united by a common, main research issue: an analysis was made of the state and dynamics of indicators of the potential market for Internet search advertising in various fields of activity and the ratio of market shares that provide services in search advertising.
The development trends of the global markets and the advertising market in Kazakhstan were analyzed, and on the basis of a comparative analysis of data from various search engines, the features and distinctive features of business entities involved in the search advertising market and using it actively as a means to promote their own business are considered. The principles of evaluating the effectiveness and coverage of the project model of contextual advertising, applicable for a wide range of participants in economic relations, using various forms of advertising on the Internet.
Research Methodology – In the process of research, general scientific methods, such as analysis, synthesis, induction, deduction and comparison, are applied. A special method of quantitative analysis is also actively involved, including the grouping of primary data and statistical observation.
Originality / value – The scientific value of this work is due to the development and growth of the global Internet advertising market, as well as the substantial spread of the principles of project management in Internet marketing. Based on the statistical observation method, an assessment is made of the effectiveness of search engines in Kazakhstan and the differentiation of users and subjects involved in this area, including the type of devices they use.
Conclusions – The results of the study allow us to conclude about the promise of ways to conduct advertising campaigns in search networks. One of the most relevant methods is the use of search contextual advertising.
The search engine "Google", taking into account a number of aggregate indicators, today has the highest efficiency in terms of marketing when compared with other companies operating in the market. The prevalence and special dynamics of growth in the use of mobile devices among users suggests that advertising for this type of device is the most important and relevant activity in the organization of advertising companies and organizations.

Purpose – the purpose of the study is to collect and analyze data related to the behavior of consumers who satisfy their consumer needs with the help of e-commerce and Internet marketing services. A study aimed at identifying consumer habits, goods and services that are consumed on the Internet, the impact of advertising in social networks on the promotion of commercial products.
Methodology – the survey was conducted using a properly designed questionnaire. After discussing the goals and objectives of the survey, we distributed the questionnaire online using the special Google forms application on social networks. The questionnaire was used in a pilot survey of five participants, in which the time required for the answer was recorded, as well as some of the possible shortcomings of the questionnaire, which were then corrected before its final distribution. In total, 69 people were polled at the request of the respondents.
The demographic structure of the respondents is Internet users, the economically active population, age group in the context of 25-44 years (61%) and 15-24 years (33%), male (27.5%) and the overwhelming majority of women (72.5%), working in various fields, including students.
Originality/value – the uniqueness of the survey, in which Kazakhstan Internet users participated.
Findings – survey results showed that out of 100% of respondents, 33% often buy 57% sometimes or rarely make purchases, the remaining 10% never bought online. Fewer than half of respondents surveyed buy consumer goods online several times a season or even rarely. One or several times a month, consumers pay, such services as communications, the Internet, housing and communal services, banking services, several times a season or a year - travel services, air and railway tickets and the services of insurance companies. Kazakhstan's Internet users, as compared with consumer goods, buy services more and more often. This is due to distrust and doubts about the quality of the goods and the security of the transaction. In the majority, respondents have a negative or neutral attitude to advertising in social networks, but some positive answers from respondents suggest that advertising may influence the decision to purchase.

The purpose of this study is to assess the performance of e-government based on an economic analysis from the standpoint of achieving the efficiency of public administration in Kazakhstan.
Methodology - In scientific work methods of qualitative and quantitative analysis were used, including statistical, analytical, graphical and comparative approaches.
The value of the work is represented by the implementation of economic analysis based on statistical data on types of electronic services over the past few years and the number of users in the electronic signature system by region, which will make it possible to ensure efficiency in the transition of the public administration system in Kazakhstan to the provisions of the “industrial revolution - Industry 4.0”.
The main results obtained include the following: a review of the literature over the past three years on the topic of research has been carried out; identified the main stages of the development of the EP system in Kazakhstan; a statistical evaluation of electronic types of public services; analyzed the visitors of the electronic portal of large regions of Kazakhstan; identified problems and suggested ways to improve e-government activities in Kazakhstan.

Purpose – This paper is devoted to solar energy development and market expansion in South-East Asia taking into consideration the case of Myanmar and Vietnam.
Methodology - The research methodology of this paper is based on conducting the comparative analysis of existing patterns of macroeconomic development, political and social issues in the context of the solar energy industry in Myanmar and Vietnam. It is also implemented PESTEL, SWOT, risk management techniques, systematic vision, causes and consequences analysis, and expert assessment.
Originality/Value – Myanmar and Vietnam are very highly potential developing markets of South-East Asia those having both strategic geographic locations and many contemporary attractive competitive advantages for international business development. The given research is studied the solar energy industry in the context of analysis of leading representatives both in Myanmar and Vietnam. Thus, this article presents the most contemporary analytical review of this current economic situation of the solar energy sector in Myanmar and Vietnam based on the latest data of 2016-2018.
Findings – In the given research it has been studied the current issues of solar energy development and market expansion in Myanmar and Vietnam. It has been presented detailed market analysis including consideration of key representative companies, market entry strategies, and detecting market features of Myanmar and Vietnam.
It has been carried out risk identification, risk assessment and risk management analysis detecting significant business development environmental factors for the solar energy development in South-East Asia. Based on risk management methods, it is suggested risk management strategies and future development prospects in the framework of further solar energy market expansion.

Purpose of research – The main purpose of the article is to analyze the current state of food security and identify the main parameters that affect it.
Methodology - In the process of research general scientific methods were used: analysis, synthesis, comparison.
The solution of the tasks was performed using technological and situational approaches in the economy.
Originality – is to identify existing problems of food security in the Republic of Kazakhstan and to identify possible solutions.
Summary - At the present stage, the food security problem is one of the most researched problems. Deterring factors of food production development in the Republic of Kazakhstan include a low level industrial processing of agricultural raw materials, which is due to the low level development of technical and technological security in the food industry, including the quality supply of agricultural raw materials; relatively high food prices, lack of safety requirements in the agricultural production, lack of compliance with the declared properties of agricultural products, and often misleading the consumer, etc.
Today the reliability level of food security in the country is achieved thanks to the necessary volumes of food production in the country, the availability of financial resources for the import of the necessary food, with a slight degree of vulnerability supply in case of any complications and disruption in the international supply of food.

Purpose – of article consists the analysis of development of the "strategic technological platforms" providing increase in level of technological development and efficiency of economy of the countries of the EEU with the purpose of development of recommendations about their effective development.
Objectives – identification and the analysis of the factors defining development of these platforms .
Methodology – of the logical analysis and synthesis within methodology of the technological forecast and network methodological approach. Novelty of article is the offer on the basis of the revealed factors of recommendations about increase in efficiency of development of the "strategic technological platforms" providing creation of breakthrough technologies on the basis of which new post-industrial technological ways are formed.
Originality/value – the article analyzes foreign and Russian experience in the development of "technological platforms". Development tendencies are revealed, also factors, defining their development are analysed.
Recommendations for stimulating the effective development of "strategic technology platforms" were developed.
Findings – Formation of conditions for creation of breakthrough technologies, technological and industrial competences of the countries of EEU demands development of "strategic technological platforms". Having chosen priority critical technologies which with high degree of probability can become dominating for broad application in new technological orders, and, having concentrated for their realization first of all intellectual resources, the joint innovative system of EEU can become technological the leader in the sphere of high technologies.

Purpose of the study – The role and place of concession agreements in the system of public-private partnerships are considered.
Research Methods – To solve research problems, statistical and graphical methods, comparative analysis, general scientific methods of analysis and synthesis were used.
Originality / value – The views of various scientists and economists on the economic nature, role, place and features of concession agreements in the system of public-private partnerships are considered.
Conclusions – As a result of the study, the author comes to the following conclusion: a concession is a form of legal responsibility between a concessor (authorized state body) and a concessionaire (a private company or a consortium of private companies) to create and / or manage state-owned objects, in which each party has their rights and obligations. This form of interaction realizes the following economic goal - the achievement of socio-economic efficiency through the use of project financing mechanism and a reasonable distribution of risks.

Purpose – to identify the relationship of the forecast indicators of the approved republican budget for 2019-2021, developed in accordance with the Forecast of the socio-economic development of the country, with indicators of budget programs and an assessment of funding opportunities for the above-mentioned State programs.
Methodology – the use of methods for comparing and calculating dynamic indicators that characterize both the forecast indicators of budgets and the amount of funding for budget programs.
The value of the work – the forecast indicators of the republican budget were studied and an assessment was made of the reality of the implementation of state development programs developed in accordance with the Strategy-2050. From a scientific and practical point of view, the study of dynamic changes in the formation of budget revenues, including tax revenues by their main types, as well as the volume of expenses by functional groups, made it possible to correctly evaluate their relationship and the possibility of implementing approved state development programs.
Finding –- it can be stated that in the approved republican budget for 2019-2021, the interrelation of costs by functional groups with the allocation of funds for the implementation of state programs is clearly traced. In this connection, a fairly detailed comparative description of the volume, structure, and directions of budget financing of expenditures has been given. The methodology described in the article for assessing the forecast parameters of the republican budget can be used to study financial disciplines, in particular, the state budget, as well as to assess the amount of funding for state programs.

Purpose of the study - The organizational, legal and practical aspects of the implementation of concession agreements in Kazakhstan are reviewed.
Research Methods - Statistical and graphical methods, comparative analysis, general scientific methods of analysis and synthesis were used to solve the research problems.
Originality / value - The organizational, legal and practical aspects of the implementation of concession agreements in Kazakhstan are reviewed.
Conclusions - As a result of the study, the author comes to the following conclusion that the effective implementation of the concession mechanism in the field of infrastructure was hampered by the absence of: an appropriate legislative framework; openness in holding events at the choice of the concessionaire company; transparency of contracts signed; careful study of the conditions of such contracts, including a technical and economic description of existing and constructed facilities, an assessment of the value of property and costs, investment in fixed assets, termination of contracts and compensation for losses in case of non-fulfillment of obligations under a contract of a party, etc.

Purpose – consider the need to study the nature of investment; explore approaches to the definition of the term «investment», to the concept of the essence of investment. It is expected to study the basic characteristics, the essential features of the investment, the essence of the investment process and investment activity.
Methodology – the analysis, comparative approach, generalization, deduction, dialektiko-logical approach.
Originality/value – the approaches to the definition of investments in the works of domestic and foreign researchers are analyzed and systematized.
Findings – the development of society as a whole and individual economic entities is based on the expanded reproduction of material values, ensuring the growth of national wealth. The basis of economic development is investment. The analysis of different points of view of researchers regarding the understanding of the nature of investments, their most important features and characteristics makes it possible to prove the essential role and importance of investment processes in ensuring the sustainable functioning of the economy.

Purpose – To reveal modern scientific approaches to understanding the essence of marketing innovations and to form actual priorities of their formation and development in business entrepreneurship.
Methodology – The study was conducted using methods of comparison, analogy, analysis and synthesis, abstraction, generalization, systematic approach.
The sources of the research are scientific periodicals, theoretical and analytical articles, works of Kazakh and foreign authors, which consider current and progressive scientific approaches to understanding the essence of marketing innovations, their application.
Originality/value – The authors have considered in detail and disclosed the theoretical foundations and characteristics of the essence of marketing innovations, given their definition, developed a common logic of application in practice in the system of business entrepreneurship, taking into account the leading functions of marketing. For systematic and integrated application of marketing innovations in the practice of industrial and economic activity, a modern classification of them taking into account the world trends of science and practice.
Findings – In order to keep up with the rapidly changing needs of the market and to make maximum use of the opportunities that open up in the external environment, small, medium and large enterprises, businessmen and entrepreneurs, constant systematic and multilevel work is required not only on new products, technologies, but also on the development of complex economic mechanisms of relations between the surrounding world – consumers, partners, competitors. The relevance of this research topic is due to the fact that it is the development and implementation of marketing innovations in market conditions is one of the most important and determining ways to maintain high rates of development and improve the competitiveness of enterprises, firms, companies, brands and brands.

The purpose of the work is to develop decision-making models for the investment management of the land reclamation system, which, based on the analysis of statistical data, will allow making forecasts and recommendations. That is, the purpose of the work is to present a mathematical model of a time series for predicting the volume of investments in land reclamation in Kazakhstan.
Methodology is methods for analyzing Republic are analyzed from the point of view of justifying the time series, namely, spectral, regression and correlation analysis, models of the moving average and autoregression.
Originality / value are the proposed model effectively takes into account the mutual influence of the elements of the dynamic range of small agricultural formations affecting the increase in competitiveness, that is, the influence of different economic parameters on each other while they are simultaneously manifested. In this case, the predictive operator is actually trained on the statistical material of the past.
Conclusions - on the basis of the prognostic information obtained, investments in the land reclamation of the Republic will be able to increase the validity, objectivity and efficiency of decision making in business processes related to contracting and planning in forecasting the volumes of the agro-industrial complex of Kazakhstan, as well as using the Republic’s agricultural resources most effectively.