The purpose of the work is to explore the potential of online learning in modern conditions and to assess the possibilities of its use at different stages of the educational process. The reason for the mass appeal to this form of education is that the entire education system from primary to higher level underwent a transformation during the period of isolation associated with the spread of COVID-19. Practice has shown that in the current conditions, the existing resources of educational institutions can effectively transform formal education into online education with the help of virtual classes and other key online tools. Today, taking into account the unstable epidemiological situation in the world, online training continues to be relevant for various educational organizations and is used today along with the traditional form of training. For this reason, the study of the potential of this form of education will not lose its relevance for a long time. The use of online learning technologies places high demands on teachers.

In recent years, distance learning has become widespread in both secondary and higher educational institutions around the world. However, the pace of the spread of remote technologies has significantly increased with the introduction of physical distancing and quarantine against the background of the development of the COVID-19 pandemic, since most educational institutions in various countries of the world were closed to hold the spread of the virus. Many educational institutions were not fully ready for the mass introduction of distance learning, and if in developed countries schools and universities had the opportunity to use developments in the educational process of various programs and technologies for conducting online learning, then in countries and regions where there were serious problems with the implementation of distance learning, attempts were made to use the possibilities of social networks and messengers for organizing the educational process. However, since these resources were not fully intended for the implementation of full-fledged pedagogical activities, their use in the educational process, along with the advantages, had several disadvantages.

The purpose of this article was to study budgeting process from the point of its structure, analyze the Russian and European models of budget planning. Russian experts seem to favor a combination of rolling budgeting and top-down approach. Zero based method is preferred for larger projects with strict budgeting culture. For smaller and medium business, there remains lack of attention to budgeting. It is caused by lack of finance, experience and prioritization of other financial management tools. The classical approach used in the beginning stage would definitely be the top-down approach, which despite some its flaws can work well in the beginning stage of business development, when the strategy is rather aggressive and growth-oriented. Larger better-established organizations tend to realize importance of budgeting process and devote greater attention to developing its structure. The combination of methods is rather appropriate and additional investment should be made specifically into the Information System used in the budgeting process, as it is associated with reducing labor costs and accelerating processes. Unfortunately, Russian companies still find it difficult to keep up with development of new techniques on budgeting process overseas. This was shown in detailed comparison of Russian budgeting model with the European one.

The article focuses on the dynamics and structure of fixed investments in the Russian Federation in the period of 2011-2019, analyses both the destabilizing factors, and those, having beneficial impact on the use of a wide range of financial mechanisms in financing projects on petrochemical companies' development. It evaluates the competitiveness of petrochemical companies in the Russian Federation and abroad, for the current period and until 2030, according to the strategy of industry development. It outlines the investment potential of the industry and provides conclusion on the need to develop the use of mechanisms for financing innovative subprojects of petrochemical industry companies. All conclusions in the article are illustrated with relevant examples.

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