graduate student
Russian Federation
UDC 004.9
In the context of digital economic transformation, this article develops a three-tier analytical framework for monitoring enterprise income and expenditure, encompassing the macro level (PESTEL analysis of the external environment), meso level (industry KPIs and benchmarking), and micro level (cash flow monitoring, budget-versus-actual control, and ratio analysis). The framework's key advantage is the systemic interconnection of its levels: the «management by exception» principle is implemented via threshold triggers that automatically escalate analysis to the adjacent level, while the results of the higher level are fed back as adjusted threshold values, forming a closed-loop control circuit. The framework's compatibility with ERP system architecture enables its practical implementation in an automated environment. Illustration using aggregated data from Russian enterprises for 2021–2023 confirmed the framework's applicability for timely detection and root-cause diagnosis of financial deviations under conditions of macroeconomic instability.
income and expenditure monitoring, multilevel analysis, digital transformation, financial management, KPI, PESTEL, ERP systems
1. ANO «Nacional'nyy centr kompetenciy po informacionnym sistemam upravleniya holdingom» (NCK ISU). Rossiyskiy rynok ERP-sistem: itogi 2023 goda [Elektronnyy resurs] / Kirill Semion. — Moskva, 2023. — URL: https://www.novostiitkanala.ru/news/detail.php?ID=183224 (data obrascheniya: 02.03.2026).
2. Plaskova N.S. Finansovyy analiz deyatel'nosti organizacii : uchebnik. — 3-e izd., pererab. i dop. — Moskva : INFRA-M, 2023. — 372 s. — DOI: https://doi.org/10.12737/1977992.
3. Trubicyna N.S., Vorob'ev S.V. Analiz dohodov i rashodov predpriyatiya kak instrument finansovogo byudzhetirovaniya // Vestnik Altayskoy akademii ekonomiki i prava. — 2024. — № 4-2. — S. 308–314. — DOI: https://doi.org/10.17513/vaael.3399.
4. Belova S.N., Vladimirova O.N. Teoreticheskie aspekty primeneniya monitoringa kachestva finansovogo menedzhmenta v otdel'nyh segmentah gosudarstvennogo sektora // Ekonomika, predprinimatel'stvo i pravo. — 2022. — T. 12. — № 2. — S. 747–760. — DOI: https://doi.org/10.18334/epp.12.2.114266.
5. Gurnovich T.G., Vysockaya D.R., Karpenko A.A. Razvitie instrumentariya finansovogo menedzhmenta predpriyatiy v usloviyah cifrovoy ekonomiki // Vestnik Altayskoy akademii ekonomiki i prava. — 2024. — №1 (51).
6. Boyko A.V., Pulyaeva V.N. Cifrovaya transformaciya finansov: vyyasnenie posledstviy // Vestnik Altayskoy akademii ekonomiki i prava. — 2024. — № 5-1. — S. 25–29. — DOI: https://doi.org/10.17513/vaael.3407.
7. O finansovyh rezul'tatah deyatel'nosti organizaciy v 2023 godu : [statisticheskiy byulleten'] / Federal'naya sluzhba gosudarstvennoy statistiki (Rosstat). — Moskva, 2024. — URL: (data obrascheniya: 01.03.2026). — Tekst : elektronnyy.
8. Institut statisticheskih issledovaniy i ekonomiki znaniy (ISIEZ) NIU VShE. Indikatory cifrovoy ekonomiki: 2024 : statisticheskiy sbornik [Elektronnyy resurs] / V. L. Abashkin, G. I. Abdrahmanova, K. O. Vishnevskiy, L. M. Gohberg i dr.; Nac. issled. un-t «Vysshaya shkola ekonomiki». — Moskva : NIU VShE, 2024. — URL: https://issek.hse.ru/news/892383987.html (data obrascheniya: 02.03.2026).
