<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.3 20210610//EN" "JATS-journalpublishing1-3.dtd">
<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">economyprom</journal-id><journal-title-group><journal-title xml:lang="ru">Экономика промышленности / Russian Journal of Industrial Economics</journal-title><trans-title-group xml:lang="en"><trans-title>Russian Journal of Industrial Economics</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">2072-1633</issn><issn pub-type="epub">2413-662X</issn><publisher><publisher-name>MISIS</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.17073/2072-1633-2026-1-1454</article-id><article-id custom-type="elpub" pub-id-type="custom">economyprom-1454</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>Экономика предприятий</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>Business economics</subject></subj-group></article-categories><title-group><article-title>Цифровые двойники как эффективные инструменты внутрифирменного планирования промышленных предприятий в экономике данных</article-title><trans-title-group xml:lang="en"><trans-title>Digital twins as effective tools of internal company planning of industrial enterprises in the data economy</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0001-8916-6709</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Столяров</surname><given-names>А. Д.</given-names></name><name name-style="western" xml:lang="en"><surname>Stolyarov</surname><given-names>A. D.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Александр Дмитриевич Столяров – соискатель</p><p>115409, Москва, Каширское ш., д. 31</p></bio><bio xml:lang="en"><p>Alexander D. Stolyarov – PhD Candidate</p><p>31 Kashirskoe Shosse, Moscow 115409</p></bio><email xlink:type="simple">mr.alexst@gmail.com</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0003-4328-8713</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Вагин</surname><given-names>С. Г.</given-names></name><name name-style="western" xml:lang="en"><surname>Vagin</surname><given-names>S. G.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Сергей Геннадьевич Вагин – д-р экон. наук, профессор</p><p>101000, г. Москва, ул. Мясницкая, д. 20</p></bio><bio xml:lang="en"><p>Sergey G. Vagin – Dr.Sci. (Econ.), Professor</p><p>20 Myasnitskaya Str., Moscow 101000</p></bio><email xlink:type="simple">sg_vagin@guu.ru</email><xref ref-type="aff" rid="aff-2"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-9471-9408</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Абрамов</surname><given-names>В. И.</given-names></name><name name-style="western" xml:lang="en"><surname>Abramov</surname><given-names>V. I.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Виктор Иванович Абрамов – д-р экон. наук, профессор кафедры управления бизнес-процессами</p><p>115409, Москва, Каширское ш., д. 31</p></bio><bio xml:lang="en"><p>Viktor I. Abramov – Dr.Sci. (Econ.), Professor, Department of Business Process Management</p><p>31 Kashirskoe Shosse, Moscow 115409</p></bio><email xlink:type="simple">viabramov@mephi.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Национальный исследовательский ядерный университет «МИФИ»</institution><country>Россия</country></aff><aff xml:lang="en"><institution>National Research Nuclear University MEPhI</institution><country>Russian Federation</country></aff></aff-alternatives><aff-alternatives id="aff-2"><aff xml:lang="ru"><institution>Национальный исследовательский университет «Высшая школа экономики»</institution><country>Россия</country></aff><aff xml:lang="en"><institution>HSE University</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2026</year></pub-date><pub-date pub-type="epub"><day>27</day><month>03</month><year>2026</year></pub-date><volume>19</volume><issue>1</issue><fpage>96</fpage><lpage>109</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Столяров А.Д., Вагин С.Г., Абрамов В.И., 2026</copyright-statement><copyright-year>2026</copyright-year><copyright-holder xml:lang="ru">Столяров А.Д., Вагин С.Г., Абрамов В.И.</copyright-holder><copyright-holder xml:lang="en">Stolyarov A.D., Vagin S.G., Abramov V.I.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://ecoprom.misis.ru/jour/article/view/1454">https://ecoprom.misis.ru/jour/article/view/1454</self-uri><abstract><p>Ускорение цифровой трансформации промышленных предприятий и пе­реход к экономике данных приводят к росту потребности в эффективных инструментах внутрифирменного планирования. В статье анализируется роль цифровых двойников в управлении сложными производственными процессами, прогнозировании измене­ний и оптимизации использования ресурсов. Актуальность темы обусловлена усиле­нием конкуренции, изменением социально-экономической среды, в которой работают промышленные предприятия, и появлением нового типа конкурентных преимуществ для компаний, основанных на способности работать с данными и выстраивании цифро­вых моделей планирования и оперативного реагирования на изменения. Целью статьи является исследование роли цифровых двойников в обеспечении внутрифирменного планирования на промышленных предприятиях в условиях формирующейся экономики данных. Особое внимание уделено их способности предоставлять непрерывную обрат­ную связь, что позволяет оперативно корректировать планы и минимизировать риски. Методология основана на системном анализе научных публикаций, кейсов и данных, относящихся к этому направлению исследований, с применением общенаучных мето­дов сравнения, синтеза и логического обобщения. Показаны преимущества технологии цифровых двойников, такие как снижение временных затрат, повышение качества при­нятия решений и развитие культуры работы с данными. Подчеркивается, что внедре­ние технологии цифровых двойников способствует сокращению издержек, повышению производительности и оптимизации ресурсов, обеспечивая предприятиям конкурент­ные преимущества. Особое внимание в статье уделено роли данных, представляющих собой основной и важнейший ресурс цифровой экономики, так как измерение, сбор, об­работка и использование больших объемов экономических данных являются решающи­ми элементами успешного внедрения цифровых двойников. Показано, что цифровые двойники приобретают статус центрального универсального инструмента внутрифир­менного планирования и управления в условиях турбулентной экономической среды и формируемой экономики данных, где гибкость, скорость адаптации и точность реше­ний приобретают стратегическое значение.</p></abstract><trans-abstract xml:lang="en"><p>Acceleration of digital transformation of industrial enterprises and the transition to the data economy cause the increasing demand for effective tools of internal company plan­ning. The authors of the article analyze the role of digital twins in managing complex produc­tion processes, forecasting changes and optimizing resource usage. The topic is relevant due to the growing competition, changes of the social and economic environment, where the in­dustrial enterprises operate, and the emergence of the new type of competitive advantages for companies, which is based on the ability to work with data and build digital models of planning and rapid response to changes. The purpose of the article is to study the role of digital twins in maintaining the internal company planning at the industrial enterprises in an emerging data economy. Special attention is paid to their ability to provide continuous feedback making it possible to promptly adjust plans and minimize risks. The methodology is based on the system analysis of the scientific publications, cases and data devoted to this area of studies, as well as the general scientific methods: comparison, synthesis and logical generalization. The authors demonstrate the advantages of the “Digital twins” technology, such as reducing time costs, improving the quality of decision-making and developing a culture of working with data. It is pointed out that the implementation of the “Digital twins” technology helps to reduce costs, increase productivity and optimize resources, providing enterprises with competitive advan­tages. Special attention is paid to the role of the data that is the main and the most important resource of the digital economy as measuring, collecting, processing, and using large amounts of economic data are the crucial elements for the successful implementation of digital twins. The authors show that digital twins are gaining the status of a core universal tool of internal company planning and management in a turbulent economic environment and emerging data economy, where flexibility, the speed of adaptation and the accuracy of decisions are becoming strategically important.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>промышленные предприятия</kwd><kwd>цифровая трансформация</kwd><kwd>оптимизация ресурсов</kwd><kwd>цифровые двойники цифровые технологии</kwd><kwd>внутрифирменное планирование</kwd><kwd>экономика данных</kwd></kwd-group><kwd-group xml:lang="en"><kwd>industrial digital twins</kwd><kwd>digital technology</kwd><kwd>internal company planning</kwd><kwd>data economy</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Абрамов В.И., Андреев В.Д. Первый год реализации программ цифровой трансформации в регионах России: проблемы и результаты. Вопросы государственного и муниципального управления. 2024;(2):110–128. https://doi.org/10.17323/1999-5431-2024-0-2-110-128</mixed-citation><mixed-citation xml:lang="en">Abramov V.I., Andreev V.D. First year of implementation of digital transformation programs in the regions of Russia: problems and results. Public Administration Issues. 2024;(2):110–128. (In Russ.). https://doi.org/10.17323/1999-5431-2024-0-2-110-128</mixed-citation></citation-alternatives></ref><ref id="cit2"><label>2</label><citation-alternatives><mixed-citation xml:lang="ru">Garcia O.B., Gomez-Conde J. de las Heras E. Debt pressure and interactive use of control systems: Effects on cost of debt. Management Accounting Research. 2018;40(3):27–46. https://doi.org/10.1016/j.mar.2017.10.001</mixed-citation><mixed-citation xml:lang="en">Garcia O.B., Gomez-Conde J. de las Heras E. Debt pressure and interactive use of control systems: Effects on cost of debt. Management Accounting Research. 2018;40(3):27–46. https://doi.org/10.1016/j.mar.2017.10.001</mixed-citation></citation-alternatives></ref><ref id="cit3"><label>3</label><citation-alternatives><mixed-citation xml:lang="ru">World Economic Forum. Global Lighthouse Network: Four Durable Shifts for a Great Reset in Manufacturing. White Paper. Sept. 2020. Available at: https://www3.weforum.org/docs/WEF_GLN_2020_Four_Durable_Shifts_In_Manufacturing.pdf (accessed on 18.07.2024).</mixed-citation><mixed-citation xml:lang="en">World Economic Forum. Global Lighthouse Network: Four Durable Shifts for a Great Reset in Manufacturing. White Paper. Sept. 2020. Available at: https://www3.weforum.org/docs/WEF_GLN_2020_Four_Durable_Shifts_In_Manufacturing.pdf (accessed on 18.07.2024).</mixed-citation></citation-alternatives></ref><ref id="cit4"><label>4</label><citation-alternatives><mixed-citation xml:lang="ru">Gregolinska E., Khanam R., Lefort F., Parthasarathy P. Capturing the true value of Industry 4.0. Available at: https://www.mckinsey.com/capabilities/operations/our-insights/capturing-the-true-value-of-industry-four-point-zero#/ (дата обращения: 23.02.2026).</mixed-citation><mixed-citation xml:lang="en">Gregolinska E., Khanam R., Lefort F., Parthasarathy P. Capturing the true value of Industry 4.0. Available at: https://www.mckinsey.com/capabilities/operations/our-insights/capturing-the-true-value-of-industry-four-point-zero#/ (дата обращения: 23.02.2026).</mixed-citation></citation-alternatives></ref><ref id="cit5"><label>5</label><citation-alternatives><mixed-citation xml:lang="ru">Queiroz M.M., Ivanov D., Dolgui A., Wamba S.F. Impacts of epidemic outbreaks on supply chains: mapping a research agenda amid the COVID-19 pandemic through a structured literature review. Annals of Operations Research. 2020;319(3):1159–1196. https://doi.org/10.1007/s10479-020-03685-7</mixed-citation><mixed-citation xml:lang="en">Queiroz M.M., Ivanov D., Dolgui A., Wamba S.F. Impacts of epidemic outbreaks on supply chains: mapping a research agenda amid the COVID-19 pandemic through a structured literature review. Annals of Operations Research. 2020;319(3):1159–1196. https://doi.org/10.1007/s10479-020-03685-7</mixed-citation></citation-alternatives></ref><ref id="cit6"><label>6</label><citation-alternatives><mixed-citation xml:lang="ru">Абрамов В.И., Гордеев В.В., Столяров А.Д. Цифровые двойники: характеристики, типология, практики развития. Вопросы инновационной экономики. 2024;14(3):691–716. https://doi.org/10.18334/vinec.14.3.121484</mixed-citation><mixed-citation xml:lang="en">Abramov V.I., Gordeev V.V., Stolyarov A.D. Digital twins: characteristics, typology and development practices. Russian Journal of Innovation Economics. 2024;14(3):691–716. (In Russ.). https://doi.org/10.18334/vinec.14.3.121484</mixed-citation></citation-alternatives></ref><ref id="cit7"><label>7</label><citation-alternatives><mixed-citation xml:lang="ru">Гордеев В.В., Столяров А.Д., Абрамов В.И. Роль цифровых двойников в управлении производством и базовые принципы их создания. Экономика и управление: теория и практика. 2024;10(1):29–39.</mixed-citation><mixed-citation xml:lang="en">Gordeev V.V., Stolyarov A.D., Abramov V.I. The role of Digital Twins in production management and the basic principles of their creation. Ekonomika i upravlenie: teoriya i praktika. 2024;10(1):29–39. (In Russ.)</mixed-citation></citation-alternatives></ref><ref id="cit8"><label>8</label><citation-alternatives><mixed-citation xml:lang="ru">Hasan M. Decoding Digital Twins: Exploring the 6 main applications and their benefits. IoT Analytics. March 7, 2023. Available at: https://iot-analytics.com/6-main-digital-twin-applications-and-their-benefits/ (accessed on 18.07.2024).</mixed-citation><mixed-citation xml:lang="en">Hasan M. Decoding Digital Twins: Exploring the 6 main applications and their benefits. IoT Analytics. March 7, 2023. Available at: https://iot-analytics.com/6-main-digital-twin-applications-and-their-benefits/ (accessed on 18.07.2024).</mixed-citation></citation-alternatives></ref><ref id="cit9"><label>9</label><citation-alternatives><mixed-citation xml:lang="ru">Digital Twin Market Size, Share $ Growth. 2025–2030. Available at: https://www.marketsandmarkets.com/Market-Reports/digital-twin-market-225269522.html (accessed on 18.07.2024).</mixed-citation><mixed-citation xml:lang="en">Digital Twin Market Size, Share $ Growth. 2025–2030. Available at: https://www.marketsandmarkets.com/Market-Reports/digital-twin-market-225269522.html (accessed on 18.07.2024).</mixed-citation></citation-alternatives></ref><ref id="cit10"><label>10</label><citation-alternatives><mixed-citation xml:lang="ru">Groombridge D. Gartner: Top Strategic Technology Trends 2023. Available at: https://emt.gartnerweb.com/ngw/globalassets/en/publications/documents/2023-gartner-top-strategic-technology-trends-ebook.pdf (accessed on 18.07.2024).</mixed-citation><mixed-citation xml:lang="en">Groombridge D. Gartner: Top Strategic Technology Trends 2023. Available at: https://emt.gartnerweb.com/ngw/globalassets/en/publications/documents/2023-gartner-top-strategic-technology-trends-ebook.pdf (accessed on 18.07.2024).</mixed-citation></citation-alternatives></ref><ref id="cit11"><label>11</label><citation-alternatives><mixed-citation xml:lang="ru">Абрамов В.И., Ломакин В.А., Столяров А.Д. Цифровая экосистема региона как перспективная модель территориального развития экономики. Информационное общество. 2024;(6):16–27.</mixed-citation><mixed-citation xml:lang="en">Abramov V.I., Lomakin V.A., Stolyarov A.D. The digital ecosystem of the region as a promising model of territorial economic development. Informatsionnoe obshchestvo = Information Society Journal. 2024;(6):16–27.</mixed-citation></citation-alternatives></ref><ref id="cit12"><label>12</label><citation-alternatives><mixed-citation xml:lang="ru">Hedberg T., Lubell J., Fischer L., Maggiano L., Feeney A.B. Testing the digital thread in support of model-based manufacturing and inspection. Journal of Computing and Information Science in Engineering. 2016;16(2):1–10. https://doi.org/10.1115/1.4032697</mixed-citation><mixed-citation xml:lang="en">Hedberg T., Lubell J., Fischer L., Maggiano L., Feeney A.B. Testing the digital thread in support of model-based manufacturing and inspection. Journal of Computing and Information Science in Engineering. 2016;16(2):1–10. https://doi.org/10.1115/1.4032697</mixed-citation></citation-alternatives></ref><ref id="cit13"><label>13</label><citation-alternatives><mixed-citation xml:lang="ru">Schumann R. Preface: big data and analytics. In: Linnhoff-Popien C., Schneider R., Zaddach M. (eds). Digital marketplaces unleashed. Berlin. Heidelberg: Springer; 2018. Р. 633–636. https://doi.org/10.1007/978-3-662-49275-8_56</mixed-citation><mixed-citation xml:lang="en">Schumann R. Preface: big data and analytics. In: Linnhoff-Popien C., Schneider R., Zaddach M. (eds). Digital marketplaces unleashed. Berlin. Heidelberg: Springer; 2018. Р. 633–636. https://doi.org/10.1007/978-3-662-49275-8_56</mixed-citation></citation-alternatives></ref><ref id="cit14"><label>14</label><citation-alternatives><mixed-citation xml:lang="ru">Bonvino C., Giorgino M. A valorization framework to strategically manage data for creating competitive value. International Journal of Production Economics. 2024;269:109152. https://doi.org/10.1016/j.ijpe.2024.109152</mixed-citation><mixed-citation xml:lang="en">Bonvino C., Giorgino M. A valorization framework to strategically manage data for creating competitive value. International Journal of Production Economics. 2024;269:109152. https://doi.org/10.1016/j.ijpe.2024.109152</mixed-citation></citation-alternatives></ref><ref id="cit15"><label>15</label><citation-alternatives><mixed-citation xml:lang="ru">Attaran S., Attaran M., Celik B.G. Digital Twins and industrial Internet of Things: Uncovering operational intelligence in industry 4.0. Decision Analytics Journal. 2024;10:100398. https://doi.org/10.1016/j.dajour.2024.100398</mixed-citation><mixed-citation xml:lang="en">Attaran S., Attaran M., Celik B.G. Digital Twins and industrial Internet of Things: Uncovering operational intelligence in industry 4.0. Decision Analytics Journal. 2024;10:100398. https://doi.org/10.1016/j.dajour.2024.100398</mixed-citation></citation-alternatives></ref><ref id="cit16"><label>16</label><citation-alternatives><mixed-citation xml:lang="ru">Абрамов В.И., Гордеев В.В., Столяров А.Д. Цифровая трансформация промышленных предприятий в цифровые бизнес-экосистемы: структурные компоненты и практические аспекты реализации. Фундаментальные исследования. 2024;(9):78–85. https://doi.org/10.17513/fr.43680</mixed-citation><mixed-citation xml:lang="en">Abramov V.I., Gordeev V.V., Stolyarov A.D. Digital transformation of industrial enterprises into digital business ecosystems: structural components and practical aspects of implementation. Fundamental Research. 2024;(9):78–85. (In Russ.). https://doi.org/10.17513/fr.43680</mixed-citation></citation-alternatives></ref><ref id="cit17"><label>17</label><citation-alternatives><mixed-citation xml:lang="ru">Gürdür Broo D., Schooling J. Towards data-centric decision making for € smart infrastructure: Data and its challenges. IFAC-PapersOnLine. 2020;53(3):90–94. https://doi.org/10.1016/j.ifacol.2020.11.014</mixed-citation><mixed-citation xml:lang="en">Gürdür Broo D., Schooling J. Towards data-centric decision making for € smart infrastructure: Data and its challenges. IFAC-PapersOnLine. 2020;53(3):90–94. https://doi.org/10.1016/j.ifacol.2020.11.014</mixed-citation></citation-alternatives></ref><ref id="cit18"><label>18</label><citation-alternatives><mixed-citation xml:lang="ru">Развитие экономических систем: теория, методология, практика. Под ред. Б.Н. Герасимова. Пенза: ПГАУ; 2024. 275 c.</mixed-citation><mixed-citation xml:lang="en">Развитие экономических систем: теория, методология, практика. Под ред. Б.Н. Герасимова. Пенза: ПГАУ; 2024. 275 c.</mixed-citation></citation-alternatives></ref><ref id="cit19"><label>19</label><citation-alternatives><mixed-citation xml:lang="ru">Жарасов Б.С., Абрамов В.И. Цифровые двойники в управлении производством: принципы создания, проблемы внедрения и перспективы развития. Современная экономика: проблемы и решения. 2024;(6):80–94. https://doi.org/10.17308/meps/2078-9017/2024/6/80-94</mixed-citation><mixed-citation xml:lang="en">Zharasov B.S., Abramov V.I. Digital twins in production management: creation principles, implementation problems and development prospects. Modern Economics: Problems and Solutions. 2024;(6):80–94. (In Russ.). https://doi.org/10.17308/meps/2078-9017/2024/6/80-94</mixed-citation></citation-alternatives></ref><ref id="cit20"><label>20</label><citation-alternatives><mixed-citation xml:lang="ru">Актуальные проблемы бухгалтерского учета, аудита и анализа в современных условиях. Под ред. Н.Н. Бондиной. Пенза: ПГАУ; 2025. 297 c.</mixed-citation><mixed-citation xml:lang="en">Актуальные проблемы бухгалтерского учета, аудита и анализа в современных условиях. Под ред. Н.Н. Бондиной. Пенза: ПГАУ; 2025. 297 c.</mixed-citation></citation-alternatives></ref><ref id="cit21"><label>21</label><citation-alternatives><mixed-citation xml:lang="ru">Bolton R.N., Mccoll-Kennedy R.J., Cheung L., Gallan A.S., Orsingher Ch., Witell L., Zaki M. Customer experience challenges: Bringing together digital, physical and social realms. Journal of Service Management. 2018;29(1):776–808. https://doi.org/10.1108/JOSM-04-2018-0113</mixed-citation><mixed-citation xml:lang="en">Bolton R.N., Mccoll-Kennedy R.J., Cheung L., Gallan A.S., Orsingher Ch., Witell L., Zaki M. Customer experience challenges: Bringing together digital, physical and social realms. Journal of Service Management. 2018;29(1):776–808. https://doi.org/10.1108/JOSM-04-2018-0113</mixed-citation></citation-alternatives></ref><ref id="cit22"><label>22</label><citation-alternatives><mixed-citation xml:lang="ru">Negri N., Berardi S., Fumagalli S. MES-integrated digital twin frameworks. Journal of Manufacturing Systems. 2020;56(6):58–71. https://doi.org/10.1016/j.jmsy.2020.05.007</mixed-citation><mixed-citation xml:lang="en">Negri N., Berardi S., Fumagalli S. MES-integrated digital twin frameworks. Journal of Manufacturing Systems. 2020;56(6):58–71. https://doi.org/10.1016/j.jmsy.2020.05.007</mixed-citation></citation-alternatives></ref><ref id="cit23"><label>23</label><citation-alternatives><mixed-citation xml:lang="ru">Juarez M., Botti V., Giret A. Digital Twins: Review and challenges. Journal of Computing and Information Science in Engineering. 2021;21(3):030802. https://doi.org/10.1115/1.4050244</mixed-citation><mixed-citation xml:lang="en">Juarez M., Botti V., Giret A. Digital Twins: Review and challenges. Journal of Computing and Information Science in Engineering. 2021;21(3):030802. https://doi.org/10.1115/1.4050244</mixed-citation></citation-alternatives></ref><ref id="cit24"><label>24</label><citation-alternatives><mixed-citation xml:lang="ru">Абрамов В.И., Андреев В.Д. Сравнительный анализ цифровых двойников регионов. Информационное общество. 2023;(4):106–117.</mixed-citation><mixed-citation xml:lang="en">Abramov V.I., Andreev V.D. Comparative analysis of Digital Twin of regions. Informatsionnoe obshchestvo = Information Society Journal. 2023;(4):106–117. (In Russ.)</mixed-citation></citation-alternatives></ref><ref id="cit25"><label>25</label><citation-alternatives><mixed-citation xml:lang="ru">Moshood T.D., Rotimi J.O.B., Shahzad W., Bamgbade J.A. Infrastructure digital twin technology: A new paradigm for future construction industry. Technology in Society. 2024;77:102519. https://doi.org/10.1016/j.techsoc.2024.102519</mixed-citation><mixed-citation xml:lang="en">Moshood T.D., Rotimi J.O.B., Shahzad W., Bamgbade J.A. Infrastructure digital twin technology: A new paradigm for future construction industry. Technology in Society. 2024;77:102519. https://doi.org/10.1016/j.techsoc.2024.102519</mixed-citation></citation-alternatives></ref><ref id="cit26"><label>26</label><citation-alternatives><mixed-citation xml:lang="ru">Абрамов В.И., Гордеев В.В., Столяров А.Д. Цифровые двойники с использованием агродронов в управлении растениеводством: особенности создания и перспективы. АПК: экономика, управление. 2024;(4):37–49. https://doi.org/10.33305/244-37</mixed-citation><mixed-citation xml:lang="en">Abramov V.I., Gordeev V.V., Stoliarov A.D. Digital Twins using agrodrones in control crop production: features of creation and prospects. APK: ekonomika, upravlenie. 2024;(4):37–49. (In Russ.). https://doi.org/10.33305/244-37</mixed-citation></citation-alternatives></ref><ref id="cit27"><label>27</label><citation-alternatives><mixed-citation xml:lang="ru">Гвоздяный С.Е., Мясков А.В. Российский и зарубежный опыт использования цифровых двойников в энергетике. Экономика промышленности. 2024;17(4):378–387. https://doi.org/10.17073/2072-1633-2024-4-1368</mixed-citation><mixed-citation xml:lang="en">Gvozdyanyy S.E., Myaskov A.V. Russian and foreign experience of using digital twins in the energy sector. Russian Journal of Industrial Economics. 2024;17(4):378–387. (In Russ.). https://doi.org/10.17073/2072-1633-2024-4-1368</mixed-citation></citation-alternatives></ref><ref id="cit28"><label>28</label><citation-alternatives><mixed-citation xml:lang="ru">Wright L., Davidson S. How to tell the difference between a model and a digital twin. Advanced Modeling and Simulation in Engineering Sciences. 2020;7(1):13. https://doi.org/10.1186/s40323-020-00147-4</mixed-citation><mixed-citation xml:lang="en">Wright L., Davidson S. How to tell the difference between a model and a digital twin. Advanced Modeling and Simulation in Engineering Sciences. 2020;7(1):13. https://doi.org/10.1186/s40323-020-00147-4</mixed-citation></citation-alternatives></ref><ref id="cit29"><label>29</label><citation-alternatives><mixed-citation xml:lang="ru">Nielsen S. Reflections on the applicability of business analytics for management accounting – and future perspectives for the accountant. Journal of Accounting and Organizational Change. 2018;14(2):167–187. https://doi.org/10.1108/JAOC-11-2014-0056</mixed-citation><mixed-citation xml:lang="en">Nielsen S. Reflections on the applicability of business analytics for management accounting – and future perspectives for the accountant. Journal of Accounting and Organizational Change. 2018;14(2):167–187. https://doi.org/10.1108/JAOC-11-2014-0056</mixed-citation></citation-alternatives></ref><ref id="cit30"><label>30</label><citation-alternatives><mixed-citation xml:lang="ru">Столяров А.Д., Гордеев В.В., Абрамов В.И. Методика поиска многокритериальных решений на основе цифровых двойников. Экономика и управление. 2023;29(7):851–858. https://doi.org/10.35854/1998-1627-2023-7-851-858</mixed-citation><mixed-citation xml:lang="en">Stolyarov A.D., Gordeev V.V., Abramov V.I. Methodology for searching multi-criteria solutions based on digital twins. Economics and Management. 2023;29(7):851–858. (In Russ.). https://doi.org/10.35854/1998-1627-2023-7-851-858</mixed-citation></citation-alternatives></ref><ref id="cit31"><label>31</label><citation-alternatives><mixed-citation xml:lang="ru">Feng X., Wan J. Digital Twins for discrete manufacturing lines: A review. Big Data and Cognitive Computing (BDCC). 2024;8(5):45. https://doi.org/10.3390/bdcc8050045</mixed-citation><mixed-citation xml:lang="en">Feng X., Wan J. Digital Twins for discrete manufacturing lines: A review. Big Data and Cognitive Computing (BDCC). 2024;8(5):45. https://doi.org/10.3390/bdcc8050045</mixed-citation></citation-alternatives></ref><ref id="cit32"><label>32</label><citation-alternatives><mixed-citation xml:lang="ru">Banaś W., Gołda G., Gwiazda A., Jarzyńska M., Kampa A., Kalinowski K., Olender-Skóra M., Stawowiak M. The use of simulation techniques and management tools to optimize the logistics process. LogForum. 2024;20(3):401–414. https://doi.org/10.17270/J.LOG.001080</mixed-citation><mixed-citation xml:lang="en">Banaś W., Gołda G., Gwiazda A., Jarzyńska M., Kampa A., Kalinowski K., Olender-Skóra M., Stawowiak M. The use of simulation techniques and management tools to optimize the logistics process. LogForum. 2024;20(3):401–414. https://doi.org/10.17270/J.LOG.001080</mixed-citation></citation-alternatives></ref><ref id="cit33"><label>33</label><citation-alternatives><mixed-citation xml:lang="ru">Heluany J. B., Gkioulos V. A review on digital twins for power generation and distribution. International Journal of Information Security. 2023;23:1171–1195. https://doi.org/10.1007/s10207-023-00784-x</mixed-citation><mixed-citation xml:lang="en">Heluany J. B., Gkioulos V. A review on digital twins for power generation and distribution. International Journal of Information Security. 2023;23:1171–1195. https://doi.org/10.1007/s10207-023-00784-x</mixed-citation></citation-alternatives></ref><ref id="cit34"><label>34</label><citation-alternatives><mixed-citation xml:lang="ru">Argolini R., Bonalumi F., Deichmann J., Pellegrinelli S. Digital twins: The key to smart product development. McKinsey &amp; Company. Industrials &amp; Electronics. Our Insights. July 31, 2023 Available at: https://www.mckinsey.com/industries/industrials-and-electronics/our-insights/digital-twins-the-key-to-smart-product-development (accessed on 18.07.2024).</mixed-citation><mixed-citation xml:lang="en">Argolini R., Bonalumi F., Deichmann J., Pellegrinelli S. Digital twins: The key to smart product development. McKinsey &amp; Company. Industrials &amp; Electronics. Our Insights. July 31, 2023 Available at: https://www.mckinsey.com/industries/industrials-and-electronics/our-insights/digital-twins-the-key-to-smart-product-development (accessed on 18.07.2024).</mixed-citation></citation-alternatives></ref><ref id="cit35"><label>35</label><citation-alternatives><mixed-citation xml:lang="ru">Kalaitzi D., Batista L., Lopez N.L. Digital Twins of supply chains: A systems approach. Preprint. TechRxiv. https://doi.org/10.36227/techrxiv.24073527.v1</mixed-citation><mixed-citation xml:lang="en">Kalaitzi D., Batista L., Lopez N.L. Digital Twins of supply chains: A systems approach. Preprint. TechRxiv. https://doi.org/10.36227/techrxiv.24073527.v1</mixed-citation></citation-alternatives></ref><ref id="cit36"><label>36</label><citation-alternatives><mixed-citation xml:lang="ru">Piromalis D., Kantaros A. Digital Twins in the automotive industry: The road toward physical-digital convergence. Applied System Innovation. 2022;5(4):65. https://doi.org/10.3390/asi5040065</mixed-citation><mixed-citation xml:lang="en">Piromalis D., Kantaros A. Digital Twins in the automotive industry: The road toward physical-digital convergence. Applied System Innovation. 2022;5(4):65. https://doi.org/10.3390/asi5040065</mixed-citation></citation-alternatives></ref><ref id="cit37"><label>37</label><citation-alternatives><mixed-citation xml:lang="ru">Bhatti G., Mohan H., Singh R.R. Towards the future of smart electric vehicles: DT technology. Renewable and Sustainable Energy Reviews. 2021;141(3):110801. https://doi.org/10.1016/j.rser.2021.110801</mixed-citation><mixed-citation xml:lang="en">Bhatti G., Mohan H., Singh R.R. Towards the future of smart electric vehicles: DT technology. Renewable and Sustainable Energy Reviews. 2021;141(3):110801. https://doi.org/10.1016/j.rser.2021.110801</mixed-citation></citation-alternatives></ref><ref id="cit38"><label>38</label><citation-alternatives><mixed-citation xml:lang="ru">Цифровые двойники: преимущества, недостатки и перспективы. Режим доступа: https://www.itweek.ru/digitalization/article/detail.php?ID=230670 (дата обращения: 18.02.2024).</mixed-citation><mixed-citation xml:lang="en">Цифровые двойники: преимущества, недостатки и перспективы. Режим доступа: https://www.itweek.ru/digitalization/article/detail.php?ID=230670 (дата обращения: 18.02.2024).</mixed-citation></citation-alternatives></ref><ref id="cit39"><label>39</label><citation-alternatives><mixed-citation xml:lang="ru">Lee S. 7 Data-driven insights on Digital Twin in manufacturing. Number Analytics. March 27, 2025. Available at: https://www.numberanalytics.com/blog/digital-twin-manufacturing-insights</mixed-citation><mixed-citation xml:lang="en">Lee S. 7 Data-driven insights on Digital Twin in manufacturing. Number Analytics. March 27, 2025. Available at: https://www.numberanalytics.com/blog/digital-twin-manufacturing-insights</mixed-citation></citation-alternatives></ref><ref id="cit40"><label>40</label><citation-alternatives><mixed-citation xml:lang="ru">Schleich B., Anwer N., Mathieu L., Wartzack S. Shaping the digital twin for design and production engineering. CIRP Annals. 2017;66(1):141–144. https://doi.org/10.1016/j.cirp.2017.04.040</mixed-citation><mixed-citation xml:lang="en">Schleich B., Anwer N., Mathieu L., Wartzack S. Shaping the digital twin for design and production engineering. CIRP Annals. 2017;66(1):141–144. https://doi.org/10.1016/j.cirp.2017.04.040</mixed-citation></citation-alternatives></ref><ref id="cit41"><label>41</label><citation-alternatives><mixed-citation xml:lang="ru">Tao F., Zhang M., Nee A.Y.C. Digital Twin driven manufacturing. Academic Press; Feb. 12, 2019. 282 p. Available at: https://shop.elsevier.com/books/digital-twin-driven-smart-manufacturing/tao/978-0-12-817630-6 (accessed on 18.07.2024).</mixed-citation><mixed-citation xml:lang="en">Tao F., Zhang M., Nee A.Y.C. Digital Twin driven manufacturing. Academic Press; Feb. 12, 2019. 282 p. Available at: https://shop.elsevier.com/books/digital-twin-driven-smart-manufacturing/tao/978-0-12-817630-6 (accessed on 18.07.2024).</mixed-citation></citation-alternatives></ref><ref id="cit42"><label>42</label><citation-alternatives><mixed-citation xml:lang="ru">Siemens. Outperform your competition with a comprehensive Digital Twin. Available at: https://www.siemens.com/global/en/products/automation/topic-areas/digital-enterprise/digital-twin.html (accessed on 18.07.2024).</mixed-citation><mixed-citation xml:lang="en">Siemens. Outperform your competition with a comprehensive Digital Twin. Available at: https://www.siemens.com/global/en/products/automation/topic-areas/digital-enterprise/digital-twin.html (accessed on 18.07.2024).</mixed-citation></citation-alternatives></ref></ref-list><fn-group><fn fn-type="conflict"><p>The authors declare that there are no conflicts of interest present.</p></fn></fn-group></back></article>
