The genesis of accounting and analytical support for management of revenues and expenditures of economic agents in the retail segment of the consumer market

Functioning of economic entities in the retail segment of the consumer market is accompanied by the revenue and expenditure management system. Modern conditions of functioning in Russia, make new demands on the quality of data supply to the retail business, on the basis of which management decisions are made. Accounting and analytical support of income and expenditure is one of the most important areas that allow to generate data in accordance with the information needs of the management of an economic entity. The main idea of the scientific research is to analyze the historical impact of the economic and accounting thoughts on the formation of attitudes and the determination of the essential characteristics of accounting and analytical support of revenues and expenses of the economic entity of the retail segment of the consumer market of the new Russia. The methods proposed in this research are methods of analysis, synthesis, comparison, group and generalizations. It is considered the incremental development of accounting thought in respect of accounting and analytical support for the control mechanism of income and expenses of the economic entity of the retail segment of the consumer market. The stages of formation and development of accounting and analytical support as an economic category are identified. Given the author's interpretation of the main aspects of the perspective development of accounting and analytical support of revenues and expenses of the economic entity of the retail segment of the consumer market. Compared the theoretical foundations and approaches to defining the essential characteristics of accounting and analytical support for income and expenses. Author's concept of the content of accounting and analytical provision of income and expenditure in economic entities of the retail segment of the Russian consumer market are presented. It is analyzed the complex of problematic issues of methodological character, which had an effective impact on the establishment of modern accounting systems of economic entities of the retail segment of the consumer market. It is designed methodological approaches to the organization of the work of economic activity in the current conditions of management, which makes it possible to improve the effectiveness of management decisions.