2026 1(50) 21

Planning of operational and financial activities of an enterprise in conditions of uncertainty of revenue management

Hutsaliuk O.,
Doctor of Ekonomic Sciences, Professor, Academician of the AESU,
ORCID https://orcid.org/0000-0002-6541-4912
e-mail: alex-g.88@ukr.net
Rauf Ablyazov University Eastern European, Cherkasy
Bondar Iu.,
PhD in Ekonomics, Professor,
ORCID https://orcid.org/0000-0003-2269-6208
e-mail: cooperjulia@ukr.net
Volodymyr Vynnychenko Central Ukrainian State Pedagogical University, Kropivnytskyi
Kovalov А.,
developer of the third (enlightening-scientific) level of high education,
ORCID https://orcid.org/0009-0002-6462-0316
е-mail: andrew1001972@gmail.com;
Ksenofontov D.,
developer of the third (enlightening-scientific) level of high education,
ORCID https://orcid.org/0009-0004-5505-3983
е-mail: ksenofontovdv@gmail.com
Pryazovskiy State Technical University, Dnipro

Citation Format
Hutsaliuk, O., Bondar, Iu., Kovalov, А., & Ksenofontov, D. (2026). Planning of operational and financial activities of an enterprise in conditions of uncertainty of revenue management. Vіsnyk ekonomіchnoі nauky Ukraіny, 1(50), 186-193. https://doi.org/10.37405/3041-1629.2026.1(50).186-193

Language
 Ukrainian

Resume
The relevance of studying the planning of operational and financial activities of an enterprise under conditions of uncertainty from the perspective of revenue management is driven by the high dynamism of the market environment, increasing competition, digitalization of business processes, and the impact of global crises. Under such circumstances, traditional approaches to budgeting and forecasting lose their effectiveness, which necessitates the implementation of flexible, analytically grounded models for managing revenues, costs, and cash flows.
Revenue management is considered a systemic tool for optimizing income through managing pricing, demand, production volumes, and the customer portfolio while taking into account changes in the external environment. Its integration into operational and financial planning processes enhances enterprise adaptability, ensures efficient resource allocation, and minimizes the risk of losses. Scenario planning, predictive analytics, margin management, and liquidity management become particularly important in this context.
The article examines the theoretical and methodological foundations for building a planning system under conditions of uncertainty, identifies the key factors influencing enterprise profitability, and substantiates approaches to aligning operational plans with financial outcomes. Considerable attention is paid to demand analysis tools, pricing policy management, budget control, and financial risk assessment.
The proposed approaches are aimed at developing an integrated planning model that ensures sustainable enterprise development, strengthens competitiveness, and increases business value in the long term. The practical significance of the study lies in the possibility of applying its results to improve revenue management systems and enhance the financial stability of enterprises across various industries.

Keywords
planning, revenue management, uncertainty, budgeting, cash flows, financial activity, cost optimization.

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Full Text (.pdf)

Received: 20.01.2026
Accepted: 04.03.2026
Published: 29.05.2026