Revenues and expenses as objects of accounting and analysis in an enterprise management system

Abstract

Revenues and expenses are core objects of financial monitoring, profitability analysis, budgeting, and financial reporting. The relevance of the study is due to the need for timely and reliable information support for management in conditions of dynamic changes in the market environment. The purpose of the study is to develop an integrated approach to the accounting and analysis of enterprise revenues and expenses in the context of digital transformation, the growing importance of data in management processes, and the increasing demand for transparent financial control. Methods. The research applies a set of modern methods, including regulatory and legal analysis, CVP modeling, SWOT analysis, scenario planning, and the use of business intelligence (BI) and enterprise resource planning (ERP) tools to optimize accounting processes, data aggregation, and real-time visualization of performance indicators. Results. The study reveals the specifics of adapting corporate accounting policies to the requirements of international standards (IFRS 15, IAS 2, IAS 16), which ensures the unification of indicators, improves the comparability and reliability of financial information for both internal and external users. The study systematizes approaches to classifying revenues and expenses by their economic substance and functional purpose (operating, financial, investment), which enhances the accuracy of profitability assessment, cost structure analysis, and contribution margin evaluation. The advantages of integrating financial and managerial accounting into a unified digital enterprise ecosystem are substantiated. The implementation of ABC/XYZ analysis, value engineering, benchmarking, and flexible digital monitoring dashboards is proposed to support strategic and operational decision-making. Conclusions. The proposed approach contributes to the formation of an adaptive, transparent, and efficient system for accounting and analyzing revenues and expenses, which addresses the challenges of the digital economy, ensures rapid response to changes in the internal and external environment, and strengthens business resilience to uncertainty.