{"id":12788,"date":"2026-06-02T14:39:16","date_gmt":"2026-06-02T06:39:16","guid":{"rendered":"https:\/\/bs.num.edu.mn\/?page_id=12788"},"modified":"2026-06-02T14:44:11","modified_gmt":"2026-06-02T06:44:11","slug":"%d1%81%d1%8d%d1%82%d0%b3%d2%af%d2%af%d0%bb%d0%b8%d0%b9%d0%bd-%d0%bd%d0%b8%d0%b9%d1%82%d0%bb%d1%8d%d0%bb%d2%af%d2%af%d0%b4","status":"publish","type":"page","link":"https:\/\/bs.num.edu.mn\/?page_id=12788","title":{"rendered":"\u0421\u044d\u0442\u0433\u04af\u04af\u043b\u0438\u0439\u043d \u043d\u0438\u0439\u0442\u043b\u044d\u043b\u04af\u04af\u0434"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"12788\" class=\"elementor elementor-12788\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6383afe e-grid e-con-boxed e-con e-parent\" data-id=\"6383afe\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5c3a261 elementor-widget elementor-widget-image\" data-id=\"5c3a261\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"428\" height=\"607\" src=\"https:\/\/bs.num.edu.mn\/wp-content\/uploads\/2026\/06\/homepageImage_en_US.png\" class=\"attachment-large size-large wp-image-12791\" alt=\"\" srcset=\"https:\/\/bs.num.edu.mn\/wp-content\/uploads\/2026\/06\/homepageImage_en_US.png 428w, https:\/\/bs.num.edu.mn\/wp-content\/uploads\/2026\/06\/homepageImage_en_US-212x300.png 212w\" sizes=\"(max-width: 428px) 100vw, 428px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54f1f8b elementor-widget elementor-widget-text-editor\" data-id=\"54f1f8b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h4>\u00a0<\/h4><h4>\u00a0<\/h4><h4>\u0411\u0438\u0437\u043d\u0435\u0441 \u0431\u0430 \u0418\u043d\u043d\u043e\u0432\u0430\u0446\u0438\u0439\u043d \u0441\u044d\u0442\u0433\u04af\u04af\u043b<\/h4><p><strong>ISSN:<\/strong> 2616-3845 <br \/><strong>\u0421\u04af\u04af\u043b\u0434 \u0445\u044d\u0432\u043b\u044d\u0433\u0434\u0441\u044d\u043d:<\/strong> 11-\u0440 \u0431\u043e\u0442\u044c \u21162 2025-08-28<\/p><p style=\"text-align: justify;\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">\u0411\u0438\u0437\u043d\u0435\u0441 \u0431\u0430 \u0418\u043d\u043d\u043e\u0432\u0430\u0446\u0438\u0439\u043d \u0441\u044d\u0442\u0433\u04af\u04af\u043b\u0438\u0439\u0433 2015 \u043e\u043d\u043e\u043e\u0441 \u0445\u043e\u0439\u0448 \u041c\u043e\u043d\u0433\u043e\u043b \u0423\u043b\u0441\u044b\u043d \u0418\u0445 \u0421\u0443\u0440\u0433\u0443\u0443\u043b\u0438\u0439\u043d \u0411\u0438\u0437\u043d\u0435\u0441\u0438\u0439\u043d \u0421\u0443\u0440\u0433\u0443\u0443\u043b\u044c \u0433\u0430\u0440\u0433\u0430\u0436 \u0431\u0430\u0439\u043d\u0430.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">\u0422\u0443\u0441 \u0441\u044d\u0442\u0433\u04af\u04af\u043b\u0434 \u041c\u043e\u043d\u0433\u043e\u043b, \u0425\u044f\u0442\u0430\u0434, \u041c\u0430\u043a\u0430\u043e\u0433\u0438\u0439\u043d \u0431\u0438\u0437\u043d\u0435\u0441\u0438\u0439\u043d \u0441\u0430\u043b\u0431\u0430\u0440\u044b\u043d \u043d\u044d\u0440 \u0445\u04af\u043d\u0434\u0442\u044d\u0439 \u044d\u0440\u0434\u044d\u043c\u0442\u044d\u0434 \u043e\u0440\u043e\u043b\u0446\u0441\u043e\u043d \u0440\u0435\u0434\u0430\u043a\u0446\u0438\u0439\u043d \u0437\u04e9\u0432\u043b\u04e9\u043b \u0430\u0436\u0438\u043b\u043b\u0430\u0434\u0430\u0433.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">\u0422\u0443\u0441 \u0441\u044d\u0442\u0433\u04af\u04af\u043b \u043d\u044c \u0448\u0438\u043d\u0436\u043b\u044d\u0445 \u0443\u0445\u0430\u0430\u043d\u044b \u0448\u0430\u0430\u0440\u0434\u043b\u0430\u0433\u044b\u0433 \u0445\u0430\u043d\u0433\u0430\u0441\u0430\u043d, \u0434\u044d\u043b\u0445\u0438\u0439\u043d \u0431\u043e\u043b\u043e\u043d \u043e\u0440\u043e\u043d \u043d\u0443\u0442\u0433\u0438\u0439\u043d \u0442\u04af\u0432\u0448\u0438\u043d\u0434 \u0433\u0430\u0440\u0447 \u0438\u0440\u0436 \u0431\u0443\u0439 \u0431\u0438\u0437\u043d\u0435\u0441\u0438\u0439\u043d \u0441\u043e\u0440\u0438\u043b\u0442\u0443\u0443\u0434\u044b\u043d \u043e\u043d\u043e\u043b, \u0430\u0440\u0433\u0430 \u0437\u04af\u0439\u043d \u0430\u0441\u0443\u0443\u0434\u043b\u044b\u0433 \u0445\u04e9\u043d\u0434\u0441\u04e9\u043d \u04e9\u043d\u0434\u04e9\u0440 \u0447\u0430\u043d\u0430\u0440\u0442\u0430\u0439 \u0441\u0443\u0434\u0430\u043b\u0433\u0430\u0430\u043d\u044b \u0431\u04af\u0442\u044d\u044d\u043b\u04af\u04af\u0434\u0438\u0439\u0433 \u043d\u0438\u0439\u0442\u044d\u043b\u0434\u044d\u0433.<\/span><\/span><\/p><p><a href=\"https:\/\/journal.num.edu.mn\/BusinessAndInnovation\/\">\u0414\u044d\u043b\u0433\u044d\u0440\u044d\u043d\u0433\u04af\u0439<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2cb750c e-flex e-con-boxed e-con e-parent\" data-id=\"2cb750c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fba2e9a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"fba2e9a\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c9477c2 e-grid e-con-boxed e-con e-parent\" data-id=\"c9477c2\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fee5da2 elementor-widget elementor-widget-image\" data-id=\"fee5da2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"640\" height=\"897\" src=\"https:\/\/bs.num.edu.mn\/wp-content\/uploads\/2026\/06\/cover_issue_662_en_US-scaled-1-731x1024.jpg\" class=\"attachment-large size-large wp-image-12792\" alt=\"\" srcset=\"https:\/\/bs.num.edu.mn\/wp-content\/uploads\/2026\/06\/cover_issue_662_en_US-scaled-1-731x1024.jpg 731w, https:\/\/bs.num.edu.mn\/wp-content\/uploads\/2026\/06\/cover_issue_662_en_US-scaled-1-214x300.jpg 214w, https:\/\/bs.num.edu.mn\/wp-content\/uploads\/2026\/06\/cover_issue_662_en_US-scaled-1-768x1076.jpg 768w, https:\/\/bs.num.edu.mn\/wp-content\/uploads\/2026\/06\/cover_issue_662_en_US-scaled-1-1097x1536.jpg 1097w, https:\/\/bs.num.edu.mn\/wp-content\/uploads\/2026\/06\/cover_issue_662_en_US-scaled-1-1462x2048.jpg 1462w, https:\/\/bs.num.edu.mn\/wp-content\/uploads\/2026\/06\/cover_issue_662_en_US-scaled-1-600x840.jpg 600w, https:\/\/bs.num.edu.mn\/wp-content\/uploads\/2026\/06\/cover_issue_662_en_US-scaled-1.jpg 1828w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a58f7cd elementor-widget elementor-widget-text-editor\" data-id=\"a58f7cd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h4>\u00a0<\/h4><h4>\u00a0<\/h4><h4>\u041d\u044f\u0433\u0442\u043b\u0430\u043d \u0431\u043e\u0434\u043e\u0445 \u0431\u04af\u0440\u0442\u0433\u044d\u043b\u0438\u0439\u043d \u043e\u043d\u043e\u043b, \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438\u0439\u043d \u0441\u044d\u0442\u0433\u04af\u04af\u043b<\/h4><p><strong>ISSN:<\/strong><strong><br \/>\u0421\u04af\u04af\u043b\u0434 \u0445\u044d\u0432\u043b\u044d\u0433\u0434\u0441\u044d\u043d: 9-\u0440 \u0431\u043e\u0442\u044c \u21161 (2025)<br \/><\/strong><\/p><p style=\"text-align: justify;\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">\u041d\u044f\u0433\u0442\u043b\u0430\u043d \u0431\u043e\u0434\u043e\u0445 \u0431\u04af\u0440\u0442\u0433\u044d\u043b\u0438\u0439\u043d \u043e\u043d\u043e\u043b, \u043f\u0440\u0430\u043a\u0442\u0438\u043a\u0438\u0439\u043d \u0441\u044d\u0442\u0433\u04af\u04af\u043b (JATAP) \u043d\u044c \u041c\u043e\u043d\u0433\u043e\u043b \u0423\u043b\u0441\u044b\u043d \u0418\u0445 \u0421\u0443\u0440\u0433\u0443\u0443\u043b\u0438\u0439\u043d \u0411\u0438\u0437\u043d\u0435\u0441\u0438\u0439\u043d \u0441\u0443\u0440\u0433\u0443\u0443\u043b\u0438\u0439\u043d \u041d\u044f\u0433\u0442\u043b\u0430\u043d \u0431\u043e\u0434\u043e\u0445 \u0431\u04af\u0440\u0442\u0433\u044d\u043b\u0438\u0439\u043d \u0442\u044d\u043d\u0445\u0438\u043c\u044d\u044d\u0441 \u0445\u044d\u0432\u043b\u04af\u04af\u043b\u0434\u044d\u0433 \u0445\u0430\u0433\u0430\u0441 \u0436\u0438\u043b \u0442\u0443\u0442\u043c\u044b\u043d, \u04af\u0435 \u0442\u044d\u043d\u0433\u0438\u0439\u043d\u0445\u043d\u0438\u0439 \u0445\u044f\u043d\u0430\u0441\u0430\u043d, \u0431\u04af\u0440\u044d\u043d \u043d\u044d\u044d\u043b\u0442\u0442\u044d\u0439 \u0445\u0430\u043d\u0434\u0430\u043b\u0442\u0442\u0430\u0439 \u044d\u0440\u0434\u044d\u043c \u0448\u0438\u043d\u0436\u0438\u043b\u0433\u044d\u044d\u043d\u0438\u0439 \u0441\u044d\u0442\u0433\u04af\u04af\u043b \u044e\u043c.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">\u0422\u0443\u0441 \u0441\u044d\u0442\u0433\u04af\u04af\u043b \u043d\u044c \u0445\u043e\u0451\u0440 \u0445\u044d\u043b\u044d\u044d\u0440 (\u043c\u043e\u043d\u0433\u043e\u043b, \u0430\u043d\u0433\u043b\u0438 \u0445\u044d\u043b \u0434\u044d\u044d\u0440) \u0445\u044d\u0432\u043b\u044d\u0433\u0434\u0434\u044d\u0433, \u0441\u0430\u043b\u0431\u0430\u0440 \u0434\u0443\u043d\u0434\u044b\u043d \u0445\u0430\u043c\u0440\u0430\u0445 \u0445\u04af\u0440\u044d\u044d\u0442\u044d\u0439 \u0431\u04e9\u0433\u04e9\u04e9\u0434 \u0431\u04af\u0440\u044d\u043d \u0448\u04af\u04af\u043c\u0436\u043b\u044d\u043b\u0442\u044d\u0439.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">\u042d\u043d\u044d \u043d\u044c \u043e\u043d\u043e\u043b\u044b\u043d \u0431\u043e\u043b\u043e\u043d \u044d\u043c\u043f\u0438\u0440\u0438\u043a \u0441\u0443\u0434\u0430\u043b\u0433\u0430\u0430\u0433\u0430\u0430\u0440 \u0434\u0430\u043c\u0436\u0443\u0443\u043b\u0430\u043d \u043d\u044f\u0433\u0442\u043b\u0430\u043d \u0431\u043e\u0434\u043e\u0445 \u0431\u04af\u0440\u0442\u0433\u044d\u043b\u0438\u0439\u043d \u0441\u0430\u043b\u0431\u0430\u0440\u044b\u043d \u043c\u044d\u0434\u043b\u044d\u0433\u0438\u0439\u0433 \u0434\u044d\u044d\u0448\u043b\u04af\u04af\u043b\u044d\u0445 \u044d\u0440\u0434\u044d\u043c \u0448\u0438\u043d\u0436\u0438\u043b\u0433\u044d\u044d\u043d\u0438\u0439 \u043f\u043b\u0430\u0442\u0444\u043e\u0440\u043c \u0431\u043e\u043b\u0436 \u04e9\u0433\u0434\u04e9\u0433.<\/span><\/span><\/p><p><a href=\"https:\/\/journal.num.edu.mn\/accounting\">\u0414\u044d\u043b\u0433\u044d\u0440\u044d\u043d\u0433\u04af\u0439<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00a0 \u00a0 \u0411\u0438\u0437\u043d\u0435\u0441 \u0431\u0430 \u0418\u043d\u043d\u043e\u0432\u0430\u0446\u0438\u0439\u043d \u0441\u044d\u0442\u0433\u04af\u04af\u043b ISSN: 2616-3845 \u0421\u04af\u04af\u043b\u0434 \u0445\u044d\u0432\u043b\u044d\u0433\u0434\u0441\u044d\u043d: 11-\u0440 \u0431\u043e\u0442\u044c \u21162 2025-08-28 \u0411\u0438\u0437\u043d\u0435\u0441 \u0431\u0430 \u0418\u043d\u043d\u043e\u0432\u0430\u0446\u0438\u0439\u043d \u0441\u044d\u0442\u0433\u04af\u04af\u043b\u0438\u0439\u0433 2015 \u043e\u043d\u043e\u043e\u0441 \u0445\u043e\u0439\u0448 \u041c\u043e\u043d\u0433\u043e\u043b \u0423\u043b\u0441\u044b\u043d \u0418\u0445 \u0421\u0443\u0440\u0433\u0443\u0443\u043b\u0438\u0439\u043d \u0411\u0438\u0437\u043d\u0435\u0441\u0438\u0439\u043d \u0421\u0443\u0440\u0433\u0443\u0443\u043b\u044c \u0433\u0430\u0440\u0433\u0430\u0436 \u0431\u0430\u0439\u043d\u0430. \u0422\u0443\u0441 \u0441\u044d\u0442\u0433\u04af\u04af\u043b\u0434 \u041c\u043e\u043d\u0433\u043e\u043b, \u0425\u044f\u0442\u0430\u0434, \u041c\u0430\u043a\u0430\u043e\u0433\u0438\u0439\u043d \u0431\u0438\u0437\u043d\u0435\u0441\u0438\u0439\u043d \u0441\u0430\u043b\u0431\u0430\u0440\u044b\u043d \u043d\u044d\u0440 \u0445\u04af\u043d\u0434\u0442\u044d\u0439 \u044d\u0440\u0434\u044d\u043c\u0442\u044d\u0434 \u043e\u0440\u043e\u043b\u0446\u0441\u043e\u043d &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-12788","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/bs.num.edu.mn\/index.php?rest_route=\/wp\/v2\/pages\/12788","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bs.num.edu.mn\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bs.num.edu.mn\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bs.num.edu.mn\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bs.num.edu.mn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12788"}],"version-history":[{"count":4,"href":"https:\/\/bs.num.edu.mn\/index.php?rest_route=\/wp\/v2\/pages\/12788\/revisions"}],"predecessor-version":[{"id":12795,"href":"https:\/\/bs.num.edu.mn\/index.php?rest_route=\/wp\/v2\/pages\/12788\/revisions\/12795"}],"wp:attachment":[{"href":"https:\/\/bs.num.edu.mn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}