Features of Accounting and Analytical Support of Economic Sustainability of Transport Enterprises in Ukraine
Year: 2025
Type: article
Abstract: The article highlights a comprehensive approach to accounting and analytical support for the economic sustainability of transport enterprises, which is considered as an integrated information management system that includes the collection, analysis and presentation of relevant data for timely identification of reserves, risk assessment and support for managerial decisions in order to ensure adaptability and stable functioning of the enterprise in a dynamic environment. For Ukrainian enterprises, it is distinguished by the need to promptly take into account the consequences of military destruction and changes in logistics routes, combining current cost accounting with forecasting through scenario models. The integration of environmental and safety indicators into general analytics will allow to adapt managerial decisions to strict European standards and minimize risks in conditions of high uncertainty. It is substantiated that, taking into account national characteristics, advanced European experience and the requirements of international standards, accounting and analytical support for the economic sustainability of Ukrainian transport enterprises should be based on a single digital platform with integrated ERP modules, Activity-Based Costing methodology and IoT sensors for prompt collection and processing of key indicators. Further application of factor and scenario models in combination with the inclusion of ESG metrics in the reporting system increases transparency and meets user expectations, and also allows adapting financial planning to macroeconomic and wartime challenges. The introduction of risk matrices and real-time dashboards with threshold notifications creates an effective early warning mechanism that minimizes financial and reputational losses. The synergistic combination of these components creates a comprehensive system of accounting and analytical support, capable of promptly responding to external challenges, ensuring long-term adaptability and financial stability, strengthening the competitiveness of Ukrainian transport enterprises and contributing to their integration into the single European market while adhering to the highest standards of transparency and sustainable development.
Source: Business Inform
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4413022730