Accounting and Analytical Support of the Dynamic Model of Intersectoral Balance of Integrated Structures

The process of introducing dynamic models of intersectoral balance into the practice of strategic management of integrated structures is likely to be hampered by the insufficiency and fragmentation of traditional accounting systems. Existing methodologies often do not provide consolidated data on cross-sectoral flows, investment lags and resource dynamics, which limits the efficiency of control and reduces the quality of decisions made. A critical element for the practical implementation of a dynamic model of intersectoral balance is a system of accounting and analytical support, designed to transform financial, management and statistical accounting data into formalized input parameters of the model.

The purpose of the study is to develop a conceptual framework for the aforementioned system and methodological provisions for its construction.

Methodology: in the course of the work, methods of system and comparative analysis, economic and mathematical modeling, as well as an abstract-logical method for formalising the requirements for accounting systems were used.

The theoretical basis of the study was the works of domestic scientists in the field of intersectoral balance, and its object was integrated structures.

The results of the work consist in the construction of architecture for a system of accounting and analytical support of a dynamic model of intersectoral balance, including modules for collecting primary data, their transformation into model coefficients, as well as verification and visualization of the results. The article defines key accounting objects, data sources and their aggregation principles. It also indicates that the integration of the model with accounting systems based on big data technologies and digital twins allows for moving from retrospective control to predictive analysis and operational management of imbalances. The proposed system is designed to ensure the practical feasibility of the model, increasing the reliability of strategic forecasts, the validity of investment decisions and the effectiveness of operational control over the implementation of production programs in integrated structures. 

1. Leontiev V.V. Intersectoral economy. Moscow: Ekonomika; 1997. 479 p. (In Russ.).

2. Leontiev V.V. Selected works. M.: Ekonomika; 2006. V. 1. 408 pp. (In Russ.).

3. Leontiev V.V. Selected works. M.: Ekonomika; 2006. V. 2. 544 p. (In Russ.).

4. Nemchinov V.S. Economic and mathematical methods and models. M.: Mysl’; 1965. 478 s. (In Russ.).

5. Ivanter V.V. The role of intersectoral balance in macroeconomic analysis and forecasting. Problemy prognozirovaniâ. 2018;(6):3-6. (In Russ.).

6. Veduta N.I. Economic cybernetics Essays on theory. Minsk: Nauka i tekhnika; 1971. 318 p. (In Russ.).

7. Veduta N.I. Socially efficient economy. Moscow: REA; 1999. 254 p. (In Russ.).

8. Veduta E.N., Yeritsyan G.A. Cybernetic planning in the system of ensuring environmental and economic safety. Gosudarstvennoe upravlenie. Elektronnyi vestnik = Public Administration. E-journal (Russia). 2023;(99):175-187. (In Russ.). DOI: 10.24412/2070-1381-2023-99-175-187

9. Vetrova I.F. Dynamic model of intersectoral balance as a tool for monitoring and evaluating the effectiveness of strategic planning of integrated structures. Uchet. Analiz. Audit = Accounting. Analysis. Audit. 2025;12(4):18-25. DOI: 10.26794/2408-9303-2025-12-4-18-25 (In Russ.).

10. Drury C. Management and production accounting: Educational complex for university students. Transl. from Engl. M.: UNITY-DANA, 2016. 1423 p. (In Russ.).

11. Rozhnova O.V. Directions for the development of modern corporate reporting and its standardization. Sovremennaya ekonomika: problemy i resheniya = Modern economy: Problems and solutions. 2025;8(188):109 -121. (In Russ.).

12. Efimova O.V. Sustainability reporting: Requirements, development, analysis. Audit. 2024;3(191):50-54. (In Russ.).

13. Malinovskaya N.V. National concept for the development of integrated reporting in Russia. Uchet. Analiz. Audit = Accounting. Analysis. Audit. 2024;11(1):6-13. (In Russ.). DOI: 10.26794/2408-9303-2024-11-1-6-13

14. Supersad N.C. Disruptive business value models in the digital era. Journal of Innovation and Entrepreneurship. 2023;12(1):2. DOI: 10.1186/s13731-022-00252-1.

15. McAfee A., Brynjolfsson E. Big Data: A Revolution in Governance. Harvard business review. 2012;90(10):60-68.