THEORETICAL ASPECTS OF ACCOUNTING AND ANALYTICAL PROVISION OF INCOME AND EXPENDITURE FINANCIAL MANAGEMENT
The article presents the results of research of theoretical positions in relation to accounting and analytical categories, such as income and expenditure. In the scientific and professional community, there are many disputes and discussions on the theoretical aspects of accounting and analytical support (AAS) of income and expenditure financial management. Globalization of the economic space; 4.0 industrialization; digitalization (digital economy); nooeconomics, and other aspects, led to the need for the development of scientific theoretical thought. The purpose of this study is to develop new trajectories of financial management of income and expenditure, which is focused on the needs of management and users of accounting and analytical information. The results of the study are to expand and refine the theoretical positions in relation to the AAS financial management of income and expenditure. In the process of research of controversial and problematic issues of the financial management of income and expenditure, the methods of scientific knowledge, analysis, synthesis and specific methods of factor deterministic dependence that characterize the results of the economic entity's activity have been used. The practical and scientific significance lies in the design and further development of the theoretical positions of the AAS of financial management of income and expenditure. It should be recognized that the essence of income and expenditure from the positions of accounting and analytical categories will significantly expand the theoretical positions of the regulatory requirements of the Russian Accounting Standards (RAS), which contributes to the integration of accounting types in accordance with IFRS applied in the UAO system. In its turn, this will allow financial management to solve important problems of development of the economic entity related to the increase of profits, its calculation using different methods, depending on the goals.