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The subject of the research is theoretical-methodical and practical aspects of formation and ensuring the agricultural enterprises’ competitiveness taking into account the levels, dynamics, and other features of their financial and economic sustainability and economic security. The purpose of the article is to substantiate the theoretical and methodological principles and practical ways of increasing agricultural enterprises’ competitiveness based on their financial and economic sustainability and security. The methodological bases of the article are general methodological approaches, namely: dialectical, historical, monographic, system-structural analysis, and synthesis to the study of economic phenomena and processes. Legislative and normative-legal regulations for development and formation of agricultural enterprises’ competitiveness, their financial and economic sustainability and security; scientific works of leading domestic and foreign scientists on the theory and practice of competitiveness as one of the main categories of market mechanism and management in agriculture; analytical and statistical materials of the State Statistics Service are used in the work. In the work the methods of economic researches are used: abstract and logical – for substantiation of theoretical and methodical bases of agricultural enterprises’ competitiveness formation in the conditions of their financial and economic sustainability and security; in the formation of theoretical generalizations, factors and principles of competitiveness management, critical analysis of other authors’ research; statistical and economic – in determining the competitiveness of agricultural enterprises; marketing –when researching the food market and assessing market conditions for the future; comparative – when comparing indicators of enterprises’ competitiveness of the given region and agro sphere industry with the other ones; graphic – to determine structural changes in the food market; system-structural – to analyze the resource potential of agricultural enterprises’ competitiveness; analytical forecasting – to determine the system of measures of organizational and economic mechanism for its provision; economic and mathematical modelling – to substantiate the increasing of agricultural enterprises’ competitiveness, taking into account the levels of their financial and economic sustainability and security. The results of the article. It is determined that the leading importance in ensuring the agricultural enterprises’ competitiveness belongs to the competitive advantages, as well as their financial and economic sustainability and economic security. The factors and components of providing the latter are determined. A set of measures to increase financial and economic sustainability, ensure economic security as a basis for stable competitiveness, and assurance of its growth in the future is proposed. Field of application of results. The results can be used in the management of agricultural enterprises, in the educational process of higher education institutions, in training the specialists in economics and management. Conclusions. It is determined that the most significant feature of the theory and practice of rural green tourism enterprises in European countries is the expansion of their functions from purely business to more socially necessary and significant – as tools for preservation and reproduction of rural areas, including depressed ones. This provides for their greater support at the level of local communities and government, which is appropriate for all uses. It also makes sense to use the well-tested mechanisms and forms of tourism in the countryside.

The performance of companies in the real sector of the economy is highly relevant for the economic development of the country. The Joint Stock Company “Russian Railways” (the JSCo “RZD”) occupies a special place in the Russian economy, since it does 45% of the total cargo turnover and more than 25% of passenger traffic in the country. The aim of the article is to identify trends in key financial and economic indicators of the Russian railways in the context of the structural reform of the industry. The objective of the study is to develop a methodology for the long-term management of the financial and economic performance of the railways, as well as recommendations for its sustainable growth. The authors analyzed the financial and economic performance of the JSCo “RZD” for 15 years. They used the analysis of time series, logical and analytical method, as well as benchmarking — comparative analysis based on reference indicators. It is shown that with a low but positive profitability, the company’s financial and economic situation can be improved. The authors reviewed the dynamics of the operating costs ratio, whose value has an excessively high level in the JSCo “RZD”. To identify ways to achieve the optimum level of operating costs ratio, an analysis of financial and economic indicators of the US railway companies was conducted. The factors contributing to the systematic improvement of the operating costs ratio were revealed. Among them are: increase in the JSCo “RZD” market opportunities and their competent use based on flexible adaptation to market conditions and changing customer needs; attraction of private and private-state investments. On this basis, the following actions are proposed for improving the financial and economic indicators of the JSCo “RZD”: monitoring of the operating costs ratio; developing a scenario program to improve the long-term competitiveness and effectiveness of the Russian Railways for the period of 2025–2035. The materials of the article are of practical importance and can be used by public authorities, transport companies, as well as for the educational purposes.

The study is devoted to scientific provisions and principles of economic development of construction organizations in modern conditions. Based on the study of the theory of economic development, a retrospective analysis of the cyclical nature of construction production, the main factors and directions of their interaction are systematized. Economic and mathematical modeling of the real economic development of construction production was carried out. New approaches to assessing and ensuring the effective functioning of construction organizations are proposed, including substantiation of the target setting of the organization's activities, classification of factor space multidimensional statistical analysis, determination of the optimal ratios of the main technical and economic indicators that ensure the financial and economic stability of construction organizations. The developed models of innovative development of a construction organization are based on increasing the level of total resource productivity. It has been proven that there is a close relationship between the level of economic development and the financial sustainability of a construction organization. An increase in the level of innovative activity in construction production leads to an increase in the financial strength of the organization. The revealed relationship gave the basis to form an algorithm for managing the innovative development of a construction organization on the basis of structure regulation of production costs. The forms and methods of stimulating the economic growth of construction organizations have been substantiated, which consist in improving the system of relations between the participants in the investment process being a significant reserve for economic growth.

Below is the original author's method of assessment of financial and economic sustainability of enterprises-performers of the state defense order. This method takes into account the financial and economic performance of the enterprise. The proposed comprehensive indicator of financial and economic sustainability can be used by the state customer at the stage of analyzing the possibility of the state contract execution by potential contractors.

Este estudo analisou em que medida os valores das tarifas médias de água podem afetar seis indicadores operacionais e de qualidade dos serviços de abastecimento de água no Brasil. A análise utilizou os dados do Sistema Nacional de Saneamento e seguiu duas etapas: aplicação do teste de Kruskal-Wallis para identificar as diferenças dos indicadores de qualidade dos prestadores de serviços entre oito faixas de tarifação; e a aplicação do teste de Mann-Whitney para identificar as diferenças entre os grupos de prestadores com tarifas médias abaixo e acima de R$ 0,50 por metro cúbico de água. O estudo mostra que a tarifação pode afetar o desempenho dos serviços de abastecimento de água, sobretudo nos padrões de consumo de água da população. O artigo é concluído com uma discussão sobre as limitações dos dados e da necessidade de estudos futuros. This study analyzed the extent to which the values of water supply mean tariffs can affect six operational and quality indicators of urban water supply in Brazil. The analysis used data from the Brazilian National System of Sanitation Information, and followed two stages: application of the Kruskal-Wallis test to identify the differences of indicators among eight tariff blocks; and use of Mann-Whitney test to analyze potential differences of the indicators among water supply services that had mean water tariff above and below BRL 0.50 per cubic meter. The study shows that the water tariff can affect the performance of water supply services, most notably of the water consumption patterns. The article concludes by pointing out the limitations of the analyzed data, as well as by highlighting the need of future studies.