LAUSR

The importance and significance of digitalization determined the research objective, which is focused on reproducing the distinctive model properties of digital income and expenditure management and accounting, including the specifics of their manifestation at the level of individual organizations. The convenience of studying the material is implemented through modelling based on the representation of income and expenditure management and accounting relying on the practice of particular organizations using models. The substantial description of the digitalized model structure allowed reproducing distinctive properties of digital income and expenditure management and accounting, including the specifics of their manifestation at the level of individual organizations. The corresponding digital model is identified as an analogue router of different information capacity, based on: an interconnected system of budgets and outputs of the main processes of the enterprise; interconnected systems of accounting, management accounts and management automation. The informational capacity of a digital model depends on how complex such relationships are.