Purpose of research: grounding of the scientific statements and developing of the practical recommendations on internal business accounting and economic analysis of figures of marginal revenue for supporting financial results modeling, optimizing its amounts, carrying out the costs management with the purpose of increasing efficiency of business activity of manufacturing enterprises. Object of research: process of forming marginal revenue figures in the accounting system and economic analysis of manufacturing enterprises' activity. Subject of research: set of the theoretical, organizational and methodic issues of marginal revenue reflection in the system of accounts as well as carrying out its economic analysis. Methods of research: dialectic method and system approach, system-structured, gnoseological method, analysis, synthesis, induction, deduction, abstraction, generalization, formalization, bibliometric analysis, economic and mathematical method, bibliographical method. Scientific novelty of the results obtained lies in grounding of the theoretical statements and working out the practical recommendations on developing of the methodic fundamentals of accounting (internal business accounting) for marginal revenue and its economic analysis for modeling financial performance, predicting its level for the purpose of optimizing cost management and providing the efficiency of the manufacturing enterprises' activity. The most significant results, which characterize the scientific novelty and author's personal contribution, lie in the following: for the first time the issues as follows have been obtained: grounding of integration of major categories of the marginalism theory and accounting, economic analysis for increasing effectiveness of planning and control, which ensure improvement of management of enterprise's profitability levels. The issues have been improved as follows:formation of accounting support for economic analysis of contribution margin by specifying its classification by the number of features with the purpose of communicating information on justifying alternative use of the enterprise's resources to manage activity as a whole, as well as production of separate kinds of products (services); methodic fundamentals of accounting reflection of marginal revenue figures by disclosing the procedures of its recognition, evaluation, distribution and reflection in accounting ledgers aimed at enhancing the analyticity level of information on expenses and revenues in accordance with the production range with the purpose of increasing efficiency of managing enterprise's profitability level; procedure of applying accounting software to reflect marginal revenue in analytical profiles and reporting forms, which allows to get information promptly for conducting economic analysis of marginal in the necessary profiles; organization of preparing and submitting internal enterprise's accounting reports in the part of disclosing marginal revenue, which facilitates credibility and fullness of information disclosure to justify and make decisions concerning managing enterprise's financial performance; organizational support of economic analysis of marginal revenue in the part of distinguishing stages and appropriate analysis procedures, taking into consideration peculiarities of activity, which provides objective and prompt evaluation of indicators and formation of information for management purposes; the following issues undergone further development: grounding possibilities of forming marginal revenue's figures in the system of accounts and economic analysis as a constituent of business entity's revenues, which ensures increase in quality of planning and control taking into consideration major statements of marginalism theory and actions for providing competitiveness of products (services); elements of enterprise's accounting policy in the part of labor organization of accounting personnel, technical and methodic support of accounting for marginal revenue with the purpose of facilitating its rational organization taking into account needs of enterprise's expense and revenue management; methodic approaches towards the economic analysis of marginal revenue to establish conformity of achieved profitability level of outlined strategy of the enterprise's development in the part of calculating influence of factors on marginal revenue for conducting their on-line control with subsequent elimination of traced deviations. Implementation extent: research results have been implemented into the practice of PLC "Fabryka Klasum", Joint Enterprise PLC "Artem-Frank", Zhytomyr State Technological University, PLC "Polissyaproduct".
