Financial management as a tool for managing the income and expenditure of the enterprise

This article presents the results of scientific research on the development of the theory and methodology of financial management in the field of management accounting and analysis of income and expenses of service and trade enterprises. Currently, popularization and implementation of management accounting and analysis in the management system of enterprises are in progress in Russia. At the same time, there is an intensive development of the methodology of management accounting and analysis. This determines the range of various problematic aspects of the theory and practice of accounting and analytical support, which is closely related to the understanding of management accounting and analysis in the management system. Service and trade enterprises are the main segments of the Russian consumer market. Their main purpose is to meet the needs of the population of the territories. Management of income and expenses of service and trade enterprises is a rather complex process, which is due to the industry specificity. The relevance of the study is due to the practical need for management as a management tool in service and trade enterprises. The purpose of the study is to substantiate and develop a scientific position of the evolution of the theory and methodology of management accounting and analysis of income and expenses in the financial management of service and trade enterprises. In the course of the study, the following tasks were set and implemented: firstly, the sectorial features of income and expenses at enterprises in the service and trade sectors have been investigated; secondly, the content and relationship of management accounting and analysis in the enterprise management system has been studied; thirdly, a scientific point of view of the genesis of the theory and methodology of management accounting and analysis of income and expenses in service and trade enterprises has been developed. The object of the research is the accounting and economic categories of income and expenses of enterprises in the service and trade sectors. The theoretical and methodological basis of the study was formed by the scientific provisions of domestic and foreign scientists on the management of income and expenses of enterprises. The practical significance of the research results lies in the development of a substantiated point of view of the development of theory and methodology for the application of tools for managing income and expenses of service and trade enterprises.