BUSINESS INFORM JOURNAL.

УКР

ENG

Search:

REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

PUBLISHER

Liburkina L. M.

SITE SECTIONS

Features of Accounting and Analytical Support of Economic Sustainability of Transport Enterprises in Ukraine
Shuliarenko S. M., Pavlenko A. P.

Shuliarenko, Svitlana M., and Pavlenko, Anton P. (2025) “Features of Accounting and Analytical Support of Economic Sustainability of Transport Enterprises in Ukraine.” Business Inform 5:338–347.
https://doi.org/10.32983/2222-4459-2025-5-338-347

Section: Accounting and Auditing

Article is written in Ukrainian
Downloads/views: 0

Download article (pdf) -

UDC 656; 657.47; 658.15

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.

Keywords: accounting and analytical support, economic sustainability, accounting, financial reporting, sustainable development, transport, transport enterprise.

Fig.: 1. Tabl.: 1. Bibl.: 24.

Shuliarenko Svitlana M. – Candidate of Sciences (Economics), Associate Professor, Head of the Department, Department of Finance, Accounting and Taxation, National Transport University (1 Omelianovycha-Pavlenka Str., Kyiv, 01010, Ukraine)
Email: [email protected]
Pavlenko Anton P. – Applicant, National Transport University (1 Omelianovycha-Pavlenka Str., Kyiv, 01010, Ukraine)
Email: [email protected]

List of references in article

Andriiv, N. M. “Oblikovo-analitychne zabezpechennia ekonomichnoi bezpeky pidpryiemstva“ [Accounting and Analytical Ensuring the Economic Security of the Enterprise]. Ekonomika ta suspilstvo, no. 52 (2023). DOI: https://doi.org/10.32782/10.32782/2524-0072/2023-52-12
Chernetska, O. V. et al. “Mistse oblikovo-informatsiinoho resursu v systemi ekonomichnoi bezpeky subiekta pidpryiemnytstva“ [The Place of the Accounting and Information Resource in the System of Economic Security of the Enterprise Entity]. Naukovyi visnyk Poltavskoho universytetu ekonomiky i torhivli. Seriia «Ekonomichni nauky», no. 4 (2024): 59-62. DOI: https://doi.org/10.37734/2409-6873-2024-4-10
Korol, S. Ya., Semenova, S. M., and Kurbet, M. A. “Uprovadzhennia zvitnosti pro stalyi rozvytok v Ukraini: stan ta perspektyvy v umovakh yevrointehratsii“ [Implementation of Sustainable Development Reporting in Ukraine: The Status and Prospects in the Context of European Integration]. Biznes Inform, no. 1 (2022): 294-301. DOI: https://doi.org/10.32983/2222-4459-2022-1-294-301
Harmonizatsiia bukhhalterskoho obliku ta opodatkuvannia na pidpryiemstvakh Ukrainy v konteksti normatyviv YeS [Harmonization of Accounting and Taxation at Ukrainian Enterprises in the Context of EU Regulations]. Kyiv: VD «ArtEk», DUIT, 2018.
Benko, M. M. Oblikovo-analitychne zabezpechennia ekonomichnoi bezpeky pidpryiemstva [Accounting and Analytical Support for the Economic Security of the Enterprise]. Kyiv: Lira-K, 2019.
Semenova, S. et al. “Estimation of transport industry's economic sustainability as an element of strategic management: case of Poland and Ukraine“. Problems and Perspectives in Management, vol. 18, no. 2 (2020): 501-514. DOI: http://dx.doi.org/10.21511/ppm.18(2).2020.41
Kucheriava, M. V., and Lisovyi, S. M. “Oblikovo-analitychne zabezpechennia upravlinnia diialnistiu IT-pidpryiemstv u konteksti staloho rozvytku: suchasni pidkhody ta perspektyvy“ [Accounting and Analytical Support for Managing the Activities of IT Enterprises in the Context of Sustainable Development: Modern Approaches and Prospects]. Finansy Ukrainy, no. 12 (2024): 114-128. DOI: https://doi.org/10.33763/finukr2024.12.114
Kostenko, Yu. O., Korolenko, O. B., and Huz, M. M. “Analiz finansovoi stiikosti pidpryiemstva v umovakh voiennoho stanu“ [Financial Stability Analysis of the Enterprise under Martial Law]. Ekonomika ta suspilstvo, no. 43 (2022). DOI: https://doi.org/10.32782/2524-0072/2022-43-77
Fomina, O., Semenova, S., and Korol, S. “CSRD Implementation in the Ukrainian Corporations? Practice“. Zovnishnia torhivlia: ekonomika, finansy, pravo, no. 5 (2025): 131-152. DOI: https://doi.org/10.31617/3.2025(138)05
Vysotskyi, Yu. B. “Protses formuvannia oblikovo-analitychnoho zabezpechennia upravlinnia ekonomichnoiu bezpekoiu pidpryiemstva“ [The Process of Forming Accounting and Analytical Support for Management of the Enterprise's Economic Security]. Problemy suchasnykh transformatsii. Seriia «Ekonomika ta upravlinnia», no. 17 (2025). DOI: https://doi.org/10.54929/2786-5738-2025-17-09-02
Umantsiv, H. “Reporting on Sustainable Development in the Context of Corporate Social Responsibility“. Scientia Fructuosa, no. 3 (2023): 59-71. DOI: https://doi.org/10.31617/1.2023(149)05
Myskin, Yu. I., Romaniuk, A. A., and Deneshchuk, K. S. “Modeliuvannia oblikovo-analitychnoho zabezpechennia upravlinnia tsinnistiu pidpryiemstva“ [Modeling of Accounting and Analytical Support for Enterprise Value Management]. Ukrainskyi ekonomichnyi chasopys, no. 1 (2023): 34-37. DOI: https://doi.org/10.32782/2786-8273/2023-1-6
Karpenko, O. “Formation of transport and logistics clusters as an effective tool for ensuring sustainable development of transport“. Ekonomika i upravlinnia, no. 55 (2024): 24-30. DOI: https://doi.org/10.32703/2664-2964-2024-55-24-30
Blakyta, H. V., Bahatska, K. V., and Susidenko, V. T. “Tsyfrovizatsiia yak draiver stiikosti pidpryiemstv v yevropeiskomu vektori“ [Digitalization as a Driver of Enterprise Resilience in the European Vector]. Biznes Inform, no. 2 (2025): 135-142. DOI: https://doi.org/10.32983/2222-4459-2025-2-135-142
Oliadnichuk, N. V., and Pidlubna, O. D. “Oblikovo-analitychne zabezpechennia ekonomichnoi diialnosti subiekta pidpryiemnytstva“ [Accounting and Analytical Support of Economic Activity of Entrepreneurship Subjects]. Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu. Seriia «Mizhnarodni ekonomichni vidnosyny ta svitove hospodarstvo», vol. 2, no. 33 (2020): 16-21. DOI: https://doi.org/10.32782/2413-9971/2020-33-25
Kosi, U., and Relard, P. “Are firms (getting) ready for the corporate sustainability reporting directive?“ Sustainability Nexus Forum, vol. 32, no. 5 (2024). DOI: https://doi.org/10.1007/s00550-024-00541-1
Yang, Y. et al. “Study on the Application of Activity-Based Costing in Cold Chain Logistics Enterprises under Low Carbon Environment“. Sustainability, vol. 15, no. 18 (2023). DOI: https://doi.org/10.3390/su151813808
El-Imad, J. “Optimizing AI Investments: How To Leverage Activity-Based Costing“. Forbes Technology Council. August 19, 2024. https://www.forbes.com/councils/forbestechcouncil/2024/08/19/optimizing-ai-investments-how-to-leverage-activity-based-costing/?utm_source=chatgpt.com
Ortiz-Cea, V. et al. “The Role of Activity-Based Costing in Reducing Environmental Impact: A Systematic Literature Review“. Sustainability, vol. 17, no. 3 (2025). DOI: https://doi.org/10.3390/su17031275
“Directorate-General for Mobility and Transport. EU transport in figures - Statistical pocketbook 2024“. European Commission, 2024. https://data.europa.eu/doi/10.2832/16593
“Multiannual Financial Framework 2021-2027. EU budget 2021-2027 and Next Generation EU. Amendment to the MFF Regulation“. European Commission. https://commission.europa.eu/strategy-and-policy/eu-budget/long-term-eu-budget/2021-2027/documents_en
Transport Ukrainy 2023: statystychnyi zbirnyk [Transport of Ukraine 2023: statistical compilation]. Kyiv: Vyd-vo Derzhavnoi sluzhby statystyky Ukrainy, 2024.
“Logistics Performance Index by Country 2025“. World Population Review. https://worldpopulationreview.com/country-rankings/logistics-performance-index-by-country#:~:text=Ukraine2
“Corporate Sustainability Reporting Directive (CSRD). Directive 2022/2464/EU of the European Parliament“. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022L2464

FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

INFORMATION

The Plan of Scientific Conferences

OUR PARTNERS

Journal «The Problems of Economy»

The site and its metadata are licensed under CC BY-SA.

Write to webmaster