Charaeva Marina V.

Introduction. In the current economic conditions, companies in the non-financial sector face the challenge of conducting an in-depth analysis of their financial condition in order to form an expert opinion on strategic development and determine their positioning in the transforming economic environment. The variety of financial indicators presents an analyst with the task of selecting the most relevant ones for the purpose of the analysis and forming a representative expert opinion. In this regard, it is advisable to systematize the financial indicators in a way that differs from the existing approaches by selecting coefficients based on the type of cash flow. This approach is based on the need to take into account operational changes that occur especially frequently in non-financial sector companies and affect the intensity of cash flows and their impact on the financial condition of the company. The purpose is to systematize the indicators of assessing the financial condition, in the context of the types of activity of companies in the non-financial sector, and to test the proposed system on the example of a number of corporations, which allows to obtain relevant results for use in practice. Methods. The methodological framework of this study is based on a conceptual and theoretical generalization of the tools for conducting financial analysis of corporations, based on modern research in the field of financial management. Fundamental methods (synthesis, analysis, generalization) in the systematization of financial indicators have made it possible to identify the key ones, taking into account the specifics of the formation of cash flows of companies in the non-financial sector, and a graphical representation of the values of indicators over the past ten years has revealed the dynamics of their changes, which is also an indicator of determining the most variable and including them in the system for analyzing the financial condition. Results. The article proposes a systematization of financial indicators based on the classification of cash flows by type of activity, which will allow for a point-based assessment of a company's condition in terms of its functionality. This research approach provides an opportunity to streamline the toolkit and align it with long-term objectives. Conclusions. In addition to using coefficient analysis based on the calculation of relative values, it is proposed to compare operating cash flow with net profit. Since net income includes non-monetary expenses (depreciation and amortization), it is desirable for a mature company that operating cash flow exceeds net profit. If a company has a high net profit but little operating cash flow, this may be a sign of poor profit quality. This approach to financial analysis is practice-oriented, and its use will enable a reliable interpretation of the analytical results obtained. The conclusions and generalizations of the study can be applied by Russian companies in the non-financial sector to form an analytical basis for developing a strategy for their development in the context of individual types of activities.

The authors see the relevance of the research topic in the following: geopolitical events have led to the fact that in the eyes of the world community, Russia's national brand has lost its stability, the country's image has significantly decreased, and the attitude towards Russians from the same ordinary citizens of some countries has worsened. Research shows that all this is predetermined by the high level of subjectivity of the information that people around the world receive regarding Russia's actions and motives in recent years. Therefore, the tasks of improving Russia's media communication policy on the territory of other states, positioning the socio-economic vectors of the country's development through the prism of national branding come to the fore. In this regard, the authors have set and solved the following tasks: 1) identify the structure and content of the national brand of Russia; 2) determine the elemental composition of the mechanism for the formation and promotion of the national brand in the changing geopolitical reality. The results of the study are that: 1) the structure of the national brand has been identified, which is multidimensional and multicomponent, but its key element is the media culture of Russian and Western media, other media that broadcast a consistent image of Russia and form public opinion regarding the key elements of the national brand, which makes it possible to position the country on the world stage, demonstrate political, economic and image advantages; 2) the elemental composition of the mechanism for the formation of the national brand of Russia has been determined, which includes: a number of indicators - cultural, social, political, conjunctural and economic, values of patriotism, trust in government and its legitimacy, social capital, communicative capital, semantic integrity, which allows launching state programs aimed at ensuring the operation of the mechanism and creating prerequisites sustainability and global positioning of the national brand of Russia. Thus, it seems possible to state that a national brand is not only a semantic reflection of the national code and identity, but also the basis for representing the socio-economic priorities and directions of the country's strategic development in the geopolitical space.

The article analyzes the main transformational trends in the economy based on the implementation of the concepts of Industry 4.0 and Industry 5.0. The main directions of digitalization in the financial, industrial, trade and social spheres are identified. The article discusses modern approaches to financial management based on the application of innovations, digital technologies and the principles of sustainable development. The research uses methods of analysis and synthesis, comparison, methods of systematization, generalization of theoretical aspects in the field under study. Based on the results of the study, the systematization of modern tools and technologies of financial management in the context of digital transformation is carried out.