Conceptual Approaches to the Strategic Management of Income and Expenses of an Enterprise

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The article studies conceptual provisions of strategic management of income and expenses of an enterprise under conditions of economic uncertainty. It also considers expediency of application of an integrated approach to management of income and expenses of an enterprise under conditions of uncertainty of the market environment. The target subsystem of the concept of enterprise cost and revenue management is analysed on the basis of a set of components: the purpose of enterprise revenue and cost management, tasks and basic principles of its organisation and implementation. The use of the proposed conceptual provisions on the management of income and expenses of enterprises will allow to assess the impact of these indicators on the financial performance of enterprises and identify opportunities for effective ensuring the profitability of enterprises.