ACCOUNTING AND ANALYTICAL SUPPORT FOR COST AND REVENUE MANAGEMENT IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT OF TRADE

Abstract

Introduction. One of the main prerequisites for the sustainable development of trade enterprises is effective cost and revenue management, which determines the need to form high-quality accounting and analytical support. In the context of sustainable development, accounting and analytical support for cost and revenue management acquires particular importance, since it should take into account not only economic, but also social and environmental aspects of activity.

Methods. The methodological basis of the study is the concept of sustainable development, systemic and integrated approaches, as well as methods of analysis and synthesis, which made it possible to develop a structural-functional model for managing operating costs and an integrated model for revenue management of trade enterprises. The abstract-logical method was used for generalization and formulation of conclusions.

Results. The article provides a comprehensive disclosure of theoretical provisions and methodological principles for the formation of accounting information on costs, revenues, and financial results of the operating cycle of trade enterprises functioning in a highly dynamic economic environment. The authors substantiate the conceptual necessity for systematic modernization of the existing accounting and analytical toolkit, since the current market conditions, strengthening of competitive advantages, and growing demands of external and internal stakeholders require fundamentally new quality, efficiency, and strategic detail of data. The study established that a fundamental condition for the effective organization of the accounting process is the rejection of outdated linear approaches in favor of an integrated combination of elemental, functional, and process aspects, which makes it possible to create a multidimensional information base for scientifically grounded management.

A special place in the study is occupied by the development of a structural-functional model for operating cost management, the key feature of which is the parallel systematization of expenditures according to their economic essence within Class 8 accounts and, at the same time, their in-depth analytical differentiation by responsibility centers, places of origin, and specific functional areas of limited resource utilization. The proposed approach not only significantly strengthens the control functions of the current accounting system, but also creates real methodological prerequisites for targeted cost optimization at every stage of product movement – from procurement to final sale. Alongside this, the authors developed and substantiated an integrated revenue management model that reveals the complex mechanism of interrelation between the primary contractual conditions of revenue generation, procedures for timely recognition based on the accrual principle, fair valuation techniques, and subsequent synthetic generalization of results by sales channels and product nomenclatures.

Considerable attention within the article is paid to the methodological principle of unity and mirror reflection of the analytical structure of revenues and costs, which is defined as a mandatory condition for their objective comparison when calculating the financial result in Account 79. The expediency of introducing end-to-end detailing of accounting data through the use of third-order subaccounts is substantiated, which makes it possible to significantly increase their informativeness and adaptability to the needs of operational management.

Dicussion. Directions for further research in this field should focus on studying the peculiarities of adapting the proposed integrated multilevel accounting model, based on the systemic interrelation of regulatory, organizational, methodological, and analytical levels, to the specifics of e-commerce and cross-border trade. This will ensure the universality and sustainability of accounting and analytical systems in the future.