The AL-7 utilized an innovative balanced gas operating system known as the Balanced Automatics Recoil System (BARS) developed by Peter Andreevich Tkachev of TsNIITochMash that was first used earlier on the AO-38 assault rifle of 1965 that essentially eliminated felt recoil and muzzle rise.

No further development occurred until the mid-1990s when Alexandrov, by then a senior engineer, was directed to update his design for production as a less expensive alternative to the AN-94.

This system uses a recoil-reducing countermass mechanism with two operating rods that move in opposite directions, thereby providing "balance".

The critical timing of the reciprocating parts is accomplished by a star-shaped sprocket that links and synchronizes both components, causing both to reach their maximum extension, or null point where forces are exactly equal, at exactly the same instant.

The travel distance of the AK-107 reciprocating parts is less than other Kalashnikov designs, so the cyclic rate is higher at 850–900 rounds/min rather than 600 rounds/min on other AK rifles.

Like the rest of the AK-100 series, these newer AKs use synthetic materials such as black fiberglass-reinforced polymer for the pistol grip and heat shield.

The MK-107 features improvements over the original AK-107 design including a rounded ergonomic charging handle, a button-style safety above the trigger guard, AR-15-style pistol grip and stock (made by Israeli firm CAA Tactical), and full length top picatinny rail.