{"id":21325,"date":"2026-02-02T14:47:41","date_gmt":"2026-02-02T12:47:41","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=21325"},"modified":"2026-02-02T14:47:41","modified_gmt":"2026-02-02T12:47:41","slug":"accounting-and-analytical-support-for-2","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/accounting-and-analytical-support-for-2\/","title":{"rendered":"Berhanir I. Accounting and Analytical Support for Enterprise Revenue Management"},"content":{"rendered":"

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JEL Classification:<\/strong> \u041c 15; M 41.<\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V54(2025)-03<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]Berhanir Inna, <\/b>PhD (Economics), Associate Professor of the Department of Finance, Accounting and Economic security, Pavlo Tychyna Uman State Pedagogical University, Uman, Ukraine<\/span><\/p>\n

ORCID:<\/strong> 0000-0001-7035-1170<\/span><\/a>
\ne-mail: <\/strong>innaberzhanir@ukr.net<\/span><\/a><\/p>\n

 <\/p>\n

Accounting and Analytical Support for Enterprise Revenue Management<\/b><\/p>\n

Abstract. Introduction<\/i><\/b>.\u00a0<\/span><\/i>For all economic entities, an important condition for their activities is the generation of income, as this is a source of development and contributes to financing current expenses and fulfilling tax obligations. Therefore, an increase in an enterprise’s income improves its financial condition.<\/span><\/i><\/p>\n

Purpose<\/i><\/b>. The article aims to reveal the main features of accounting and analytical support for managing business revenues, and to suggest ways to improve it.<\/span><\/i><\/p>\n

Results<\/i><\/b>. The article considers how the economic essence of accounting and analytical support for income management processes is interpreted in modern economic literature. It argues that the formation of the economic essence of accounting and analytical support for enterprise income management is a complex process, but an objectively necessary one given the constant improvement of accounting, analysis and control methods.<\/span><\/i><\/p>\n

Financial results, total income and profitability indicators were analysed, and the factors causing changes were identified. The analysis showed that, except for return on equity, most profitability indicators are trending upwards. This is not necessarily a bad thing, however, as the amount of equity has increased and the company’s financial stability has improved.<\/span><\/i><\/p>\n

It has been proven that accounting organisation at enterprises is reflected in accounting policy, which is a set of principles, methods, and procedures used by enterprises to prepare and submit financial statements.<\/span><\/i><\/p>\n

Conclusions<\/i><\/b>. Any improvements to accounting and analytical support for managing business entities’ revenues should take international standards into account. This will help to harmonise their financial reporting with that of companies in European Union member states. This will also make financial reporting by business entities more transparent and reliable, and strengthen the protection of the rights and interests of shareholders, investors and creditors.<\/span><\/i><\/p>\n

Keywords<\/b>: accounting and analytical support; revenue management; profitability; product cost; net income; financial results; expenses.<\/span><\/i><\/p>\n

References<\/b>:<\/strong><\/p>\n

    \n
  1. Zaremba, Ye. M. (2015). Oblikovo-analitychne zabezpechennya intehrovanoho bukhhalterskoho obliku hroshovykh potokiv pidpryyemstva [Accounting and analytical support of integrated accounting of cash flows of the enterprise]. <\/span>Ekonomika, finansy, menedzhment: aktualni pytannya nauky i praktyky, <\/span><\/i>(2), 46\u201351 [in Ukrainian].<\/span><\/li>\n
  2. Pylypenko, A. A. (2007). Orhanizatsiya oblikovo- analitychnoho zabezpechennya stratehichnoho rozvytku pidpryyemstva [Organization of accounting and analytical support for the strategic development of the enterprise]. Kharkiv: Vyd. KhNEU [in Ukrainian].<\/span><\/li>\n
  3. Kasych, A. O. & Yakovenko, Ya. Yu. (2013). Problemy vprovadzhennya MSFZ v Ukrayini ta shlyakhy yikh vyrishennya [Problems of IFRS implementation in Ukraine and their solutions]. <\/span>Oblik i finansy,<\/span><\/i> (1), 128\u2013132 [in Ukrainian].<\/span><\/li>\n
  4. Mulyk, T. O. (2020). Metodychni pidkhody do analitychnoho zabezpechennia upravlinnia dokhodamy [Methodological approaches to analytical support of revenue management]. <\/span>Ahrosvit,<\/span><\/i> 6, 77\u201386\u00a0 [in Ukrainian].<\/span><\/li>\n
  5. Vasylieva, V. H. & Semeniuk, D. Yu. (2019). Oblik dokhodiv i vytrat: napriamy harmonizatsii mizhnarodnykh ta natsionalnykh standartiv bukhhalterskoho obliku ta finansovoi zvitnosti [Accounting for income and expenses: areas of harmonisation of international and national accounting and financial reporting standards].\u00a0 <\/span>Ekonomichnyi prostir,<\/span><\/i> 147, 128\u2013139 [in Ukrainian].<\/span><\/li>\n
  6. Oriekhova, A. I. & Tolstosheieva, Ye. S. (2021). Orhanizatsiini aspekty ta problemy obliku finansovykh rezultativ diialnosti pidpryiemstv [Organisational aspects and problems of accounting for financial results of enterprises]. <\/span>Derzhava ta rehiony, <\/span><\/i>6 (123), 140\u2013143 [in Ukrainian].<\/span><\/li>\n
  7. Shvydenko, A. I. & Brovko, V. M. (2009). Oblik dokhodiv pidpryiemstva: suchasna praktyka, problemy, shliakhy vdoskonalennia [Accounting for Enterprise Income: Current Practice, Problems, and Ways to Improve]. <\/span>Finansovo-kredytna diialnist: problemy teorii ta praktyky, <\/span><\/i>1, 6, 92\u201398 [in Ukrainian].<\/span><\/li>\n
  8. Berzhanir, I., Berzhanir, A., Yashchuk, T., Kirdan, O., Yevchuk, L. & Belinska, S.(2024).\u00a0 Features of Enterprise Cost Management. <\/span>Opportunities and Risks in AI for Business Development.<\/span><\/i> Studies in Systems, Decision and Control, <\/span><\/i>\u00a0Vol. 545,. P. 699\u2013709. DOI: 10.1007\/978-3-031-65203-5_61.<\/span><\/li>\n
  9. Verkhovna Rada of Ukraine (2025). On Accounting and Financial Reporting in Ukraine: Law of Ukraine No. 996-XIV.\u00a0 https:\/\/zakon.rada.gov.ua\/laws\/show\/996-14#Text [in Ukrainian].<\/span><\/li>\n
  10. Tkachenko, T. P., Tulchynska, S. O. & Boichuk, D. V. (2018). Upravlinnia dokhodamy na pidpryiemstvi [Revenue management at the enterprise]. <\/span>Efektyvna ekonomika.<\/span><\/i> http:\/\/www.economy.nayka.com.ua\/?op=1&z=6192 [in Ukrainian].<\/span><\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received: <\/strong>21 November 2025<\/span><\/p>\n

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    Berhanir I. (2025). Accounting and Analytical Support for Enterprise Revenue Management. Modern Economics, 54(2025), 22-27. DOI: https:\/\/doi.org\/10.31521\/modecon.V54(2025)-03.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column][vc_column_text] JEL Classification: \u041c 15; M 41. DOI: https:\/\/doi.org\/10.31521\/modecon.V54(2025)-03 [\/vc_column_text][vc_column_text]Berhanir Inna, PhD (Economics), Associate Professor of the Department of Finance, Accounting and Economic security, Pavlo Tychyna Uman State Pedagogical University, Uman, Ukraine ORCID: 0000-0001-7035-1170 e-mail: innaberzhanir@ukr.net   Accounting and Analytical Support for Enterprise Revenue Management Abstract. Introduction.\u00a0For all economic entities, an important condition for their
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