This article deals with the management of the disposal of fixed assets in the gas producing organizations of PJSC «Gazprom». The exhaustion of reserves of a number of the largest deposits, the aging of fixed assets (a high proportion of facilities that are operated beyond the standard useful life) determine the increasing importance of managing the disposal of fixed assets. At the same time, issues of managing the disposal of fixed assets are the least methodically developed compared to other stages of reproduction. In recent years, gas extraction organizations of PJSC «Gazprom» have experienced a significant increase in liquidation costs, which is the main type of disposal of fixed assets. In the article, the authors consider the enlarged cost ratios for the liquidation of fixed assets for medium-term planning purposes developed at «NIIgazeconomika» LLC. The issues of formation of sources of financing works on the liquidation of fixed assets and environmental restoration are also raised.

The article analyzes the system of state guarantees of providing free medical care to citizens operating in the Russian Federation and proposes the direction of improving the accounting of state guarantees on the basis of the principle of «one person – one guarantee». To do this, it is proposed to create an information system of accounting that will allow in the short term to more accurately calculate per capita standards of financing of free medical care, and in the medium term opens up opportunities based on the analysis of accumulated data using elements of artificial intelligence to create predictive models of demand for free medical care in relation to the source of financing, and to work out different scenarios on them.

The article formulates the basic principles of personnel training in the transition to a new technological order. Successful transformation of the Russian economy into the knowledge economy could be carried out if the labor market is oriented towards highly skilled intellectual work. Against the background of a technological breakthrough and constantly changing external variables, the question of the principles that will form the basis for the design of vocational training for technical specialties requires a speedy solution.

There is justified the increased need to analyze and evaluate an investment project in the interdependence of its three parties (in three dimension) – efficiency, risks and timing. Specified the concept and proposed the classification of financial risks. The impact of the time parameters of the investment project on its economic efficiency and financial risks has been analyzed. Considered the specifics of the relationship between economic efficiency, financial risks and the time parameters of the project when financing it with borrowed funds.