ACCOUNTING FOR EXPENSES AND INCOME IN SMALL AND MEDIUM-SIZED ENTERPRISES IN THE ERA OF DIGITAL PLATFORMS: MODELS, RISKS, AND MANAGERIAL IMPLICATIONS

Анотація

The article focuses on the specifics of accounting for expenses and income in small and medium-sized enterprises that utilize digital platforms, as well as an analysis of related models, risks, and managerial implications. The purpose of the study is to identify current models of income and expense accounting in small and medium-sized enterprises in Ukraine within the context of digital transformation and to assess their managerial implications. The study employed general scientific methods of cognition: analysis and synthesis, induction and deduction, generalization, a systems approach, comparative analysis, and modeling. The results of the study show that the digitalization of accounting in Ukraine demonstrates a steady trend toward higher levels of technological integration in the financial processes of small and medium-sized businesses. It has been proven that the most common accounting platforms include MASTER: Bukhhalteriya, M.E.Doc, Dilovod, iFin, SMARTFIN.UA, Bookkeeper, and Fairo. The study reveals that the specifics of expense accounting in digital environments lie in the automation of all stages – from the input of primary documentation to the generation of financial results. It was found that expenses are automatically aligned with the national chart of accounts, and tax reporting is generated and submitted in real time to the State Tax Service. In terms of income, the research shows that digital platforms are integrated with CRM systems and payment tools, enabling instant income recognition and control over accounts receivable. At the same time, it was found that digitalization gives rise to a number of risks and managerial challenges. The main threats identified include dependence on digital infrastructure, cybersecurity issues, potential algorithm failures, and a shortage of qualified personnel in the field of digital accounting. The practical significance of the study lies in providing a foundation for the implementation of effective digital accounting models in the small and medium-sized business sector of Ukraine.

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