This article is aimed to investigate the process of designing and implementing an automated budgeting system at a mining enterprise in order to provide an overview of methods, tools and stages of implementation, as well as an analysis of the advantages and practical examples of using this system.

The purpose of the research is to identify the features of the budget process and develop recommendations for the successful implementation of an automated budgeting system to improve fi nancial management and increase the effi ciency of a mining enterprise.

Methodology. The following scientifi c methods were used in the study: comparative analysis; synthesis; methods of systematization and generalization, in-depth interview, SWOT analysis.

Originality / value of the research. The value of this study consists in identifying the key problems of budgeting of industrial enterprises of the Republic of Kazakhstan, developing a methodology for designing and implementing an automated budgeting system for the gold mining company RG Gold LLP. The introduction of an automated budgeting system at the enterprise has made it possible to reduce the time spent on consolidating data when forming budget applications, reduce the risk of the human factor, increase the time for forecasting and modeling the budget for making management decisions and increasing competitiveness in the market.

Findings. Based on diagnostics, SWOT analysis of the current budgeting system in the fi nancial management system of RG Gold LLP and an expert survey to identify its limitations, user needs for the automation process were determined.

A model product for automation of the budgeting system with functional testing of the budget campaign of RG Gold»LLP for 2024 has been designed.

The automated budgeting system of Anaplan RG Gold LLP has been confi gured and training programs for its users have been developed.

The potential impact of the Anaplan budgeting automation system on accelerating the process of making strategic fi nancial and managerial decisions and increasing labor productivity by saving time, labor and fi nancial resources in RG Gold LLP were estimated.

The purpose of the research is to reveal the role of Kazakhstan's import substitution policy in choosing the economic trajectory of economic development from the standpoint of its decarbonization and expansion of international cooperation.

Methodology: the theoretical and methodological basis of the research is based on the methods of systemic and structural analysis, which allow studying the essence of the import substitution policy and identifying the degree of its impact on the economy of Kazakhstan. characterizing the policy of import substitution.

The originality / value of the research lies in the rationale for accelerating the adaptation of the institutional framework to new realities, which will provide support for priority sectors of the economy as leaders of the new technological order.

Findings – the structural constraints of the economy are identifi ed, which must be taken into account when implementing the import substitution policy. The most problematic sectors of the economy of Kazakhstan are identifi ed in terms of dependence on import supplies. The priority directions of the import substitution policy are formulated in the context of growing geopolitical risks and the transformation of global value chains. The key aspects of the transformation of the real sector of the economy of Kazakhstan, which has the potential to reduce import dependence and increase the attractiveness of foreign investors, are highlighted. The role of digital solutions in the implementation of the import substitution policy is substantiated.

The practical signifi cance of the study. Kazakhstan adapts the accumulated world experience in the formation of import substitution policy. The example of Kazakhstan can be useful for countries with economies in transition, seeking to increase self-suffi ciency and competitiveness of the real sector of the economy, expanding their presence in international markets.

The purpose of the article is to develop theoretical and practical recommendations on improving the use of the development potential of the railway sector of the Republic of Kazakhstan, studying regulatory measures by the country and determining their development prospects.

The methodology of this article was theoretical and empirical research methods: analysis of the state of the country's railway complex, its problems and ways to solve them, as well as the study of the railway transportation process and its regulation. Analysis of literature on the research problem, comparison and systematization of empirical and theoretical data, systemic approach to the studied problems of the article, method of qualitative comparison, statistical method.

Originality/value of the research: Railway transport is one of the basic sectors of the economy of Kazakhstan, providing its internal and external transport and economic relations, and the transportation needs of the population, therefore it is important to improve the development strategy of the country's railway transport at the Government level. The state will be able to optimize the railway transport sector by obtaining useful information as a result of this article.

Conclusion: In order to successfully develop the railway transport market in Kazakhstan, the state must play a more active role as a strategic consultant, which will take on issues of long-term planning, forecasting, analysis and preparation of recommendations to market participants. In this regard, we believe that Kazakhstan needs a separate program for the development of railway transport.

The purpose of the study: modeling and forecasting the telecommunications services market with the study of the development of telecommunications in the Republic of Kazakhstan and the factors aff ecting its development.

Methodology: statistical analysis and forecasts of the development indicators of the telecommunications market for the last 2017-2022 and by region were made. Methods of statistical, hypothesis testing, correlation, regression, cluster analysis were used. Calculations were carried out in statistical packages R, Gretl, as well as in Microsoft Excel.

Originality / value of the study: the article discusses the features of telecommunications services in the Republic of Kazakhstan. Analysis of the market of services in the areas of Telecommunications was carried out. It also identifi ed positive factors that contribute to its improvement, and the main reasons that hinder its development. Based on the identifi ed factors, forecasts were made and a model was compiled.

Relevance: the study of trends in the development of the telecommunications industry is particularly relevant within the framework of the general strategy for the development of the world for the development of the world economy.

Findings: based on the results of the analysis, it was found that the main sub-sectors that generate revenue for communication services are internet services for wired and wireless telecommunications networks. According to the regions, revenues increased in Almaty and Astana. Based on the reserch, the authors formed, conclusions about the state of telecommunications services in the Republic of Kazakhstan.

Purpose of the research. The article substantiates the need to form competitive human capital on the example of advanced countries, the purpose of which is to determine the sources of formation of eff ective human capital.

Methodology: In the course of the study the methods of analysis and synthesis, statistical and comparative analysis were applied. The authors conducted a literature review of scientifi c works in the fi eld of human capital formation of both domestic and foreign economists, studied the best practices of countries, and the possibility of its application in the Kazakhstani realities. For a more in-depth study of the issues were considered strategic programs and analyzed statistical compilations.

Originality / value. The main indicators of the health care system, providing the formation of health capital as a component of human capital, have been analyzed. The main problems of education and health care spheres are defi ned. The comparison of labor remuneration indicators with advanced countries both in the average value and by sectors of the economy as a whole is carried out, the degree of its infl uence on the development of human capital is determined.

Findings: A mechanism for the development of national human capital in the conditions of building an innovative economy is proposed. Recommendations have been developed to ensure the eff ectiveness of investments in the development and realization of the country's human capital.

The purpose of the study: The study is aimed at assessing how the competence-based approach implemented in the personnel training system at the Academy of Public Administration contributes to the eff ectiveness and adaptation of future civil servants to modern challenges and requirements of the service in conditions of uncertainty.

Methodology: The methodology includes an analysis of educational programs and practices implemented by the Academy, with a focus on the competence approach. The assessment includes the study of the application of the approach in the selection, training, and development of personnel, taking into account the requirements of the civil service.

Originality / value of the research: The article is a primary study devoted to the analysis of the experience of the Academy of Public Administration in the context of the application of a competence-based approach in the process of training personnel for public service. The results of the study can serve as a basis for further improvements in the system of training civil servants.

Findings: The study emphasizes that the competence approach and competence management in Kazakhstan are aimed at strategic planning of human resources and improvement of public service. However, despite the improvements, there is insuffi cient use of competencies, which requires a wider introduction of information about competencies in government agencies and educational institutions to attract young talents.

Research on the development and support of women's business in the context of developing countries requires special attention.

The purpose of this study is to analyze the features of the regional development of women entrepreneurs in Kazakhstan, a country with a developing economy and a leader among Central Asian countries, as well as the policy of state support for women's entrepreneurship in the post-pandemic period.

The methodology of the study as a basis covers statistical methods of statistical data analysis, cluster analysis.

Originality of the research. The study focuses on identifying the causes of uneven development of women's entrepreneurship in the regions of the republic and the implementation of state support.

Findings. The authors conclude that the socio-economic development of the regions directly aff ects the entrepreneurial activity of women in the regions. The economic unevenness of regional development is refl ected in the social aspect of the level of development. The use of the economic potential of rural women is associated with the development of single-industry towns and infrastructure, as well as the development of programs that take into account the specifi cs of the regions. However, despite the existence of existing state programs to support entrepreneurship, there are not enough programs aimed at broad involvement of women in business and a number of measures should be taken to improve the country's entrepreneurial ecosystem.

The purpose of this research. In 2021 Gong & Choi investigated the eff ect of State ownership on Accounting quality. Positive relationship between State ownership and Earnings management has weakened in recent years, which is the result of the eff ective mixed-ownership reform [1]. Our research is an event study to assess the impact of COVID-19 on the National IPO/SPO Program results in terms of Earnings quality changes in partial state-owned enterprises.

Methodology. We analyze 572 unbalanced panel fi rm-year observations during 2009-2021period. Sample data is extracted from KASE Stock Exchange population across diff erent industries excluding fi nancial institutions and investment holdings. To estimate Earnings quality, we combine Kasznik cash fl ow model for accrual-based Earnings management and Roychowdhury aggregate model for real activity Earnings management [2; 3].

Findings. We found that COVID-19 positively aff ected Earnings quality in partially state-owned companies and its eff ect was stronger compared to Earnings quality in 100 % owned private and state enterprises. Despite such the immediate and positive reaction, in post COVID-19 2021 year, Earnings quality deteriorated in partial state-owned companies (with 50-99 % Government ownership) up to the level of 100 % private/state companies.

Originality / value of the research. Our study is among the fi rst attempts to analyze Earnings quality dynamics over 2009-2021 horizon in Kazakhstan with the assessment of COVID-19 impact. As a practical recommendation, our research fi ndings could be integrated into the National IPO/SPO Program as a red fl ag to impact Earnings quality trend in partial state-owned enterprises.

The economy cannot function without a high-quality technology production sector. To do this, a connection between science and business must be established. Supporting technology entrepreneurship is the fi rst step in building communication amongst them.

Technological entrepreneurship is a high level of commercialization of high-tech technologies with high added value. Technology-based entrepreneurship needs an eff ective ecosystem where venture capital investment is developing, as it is a high-risk investment tool. The following indicators demonstrate the relevance of the study: R&D expenditures in the country’s GDP have signifi cantly decreased over the past 10 years; the rating of the Republic of Kazakhstan in GEM, according to the indicator «Access to entrepreneurial fi nance» – 38th place out of 45 countries; the rating in the Venture Capital & Private Equity Country Attractiveness Index – 54th place.

The purpose of the study is an analytical and empirical review of venture investment in technological entrepreneurship in the Republic of Kazakhstan.

The research methodology is based on the methods of basic statistics, logical analysis, correlation and regression analysis, questionnaires, and content analysis.

The originality of the work lies in the study of a phenomenon of gaining momentum in the country as venture fi nancing of technological entrepreneurship, through a survey of technological entrepreneurs of the Republic of Kazakhstan.

The results of the study show that venture fi nancing signifi cantly aff ects the development of technological entrepreneurship. However, this method of fi nancing is mainly available only to large enterprises. The authors come to the conclusion that techno-trainers fi nd access to venture fi nancing moderately diffi cult and mainly rely on personal fi nances.