Methodology of End-to-End Accounting of Services: from Electronic Document to Operational Cost Calculation

The purpose of this study is to develop and validate a comprehensive methodology for end-to-end service accounting. The research methodology is based on a systems analysis of regulatory legal acts and instrumental modeling of processes in standard automated systems. Key results of the study include: formalization of requirements for organizing electronic document management, ensuring the reflection of incoming expenses in a «period-to-period» mode and the automatic preparation of VAT tax reports; development of a model for end-to-end analytical breakdowns, bridging the gap between accounting and management accounting; and justification of the need to implement a dual-loop system for calculating the cost of services rendered (planned and actual) for operational profitability management.