Accounting of income and expenses from the provision of services in conditions of instability

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Introduction. The importance of the field of electronic communications is substantiated and it is indicated that this is due to the growing requirements for the quality, speed and efficiency of the provision of services. The procedure for recognition and display of income and expenses from the provision of services has been studied. Purpose. The purpose of the study is to analyze strategic directions for improving the quality of service provision. Methodology.Research methods are qualitative and descriptive, observation, documentation. The main results of the study. The field of electronic communications faces a shortage of investments in the development of infrastructure, a high level of costs for the laying of telecommunications lines and the installation of modern equipment, a decrease in the solvency of service consumers and the lack of an adequate level of customer service, an uneven load in different periods of the day, which requires the coordination of regulatory and legal acts and application of world standards. Conclusions and prospects for further exploration. Companies working in the field of electronic communications must conduct a detailed analysis of the potential of individual components and activities in general, which will make it possible to develop the most optimal model of the communication operator’s activity and mathematically establish the result that can be influenced and quickly adapted to the introduction of new types of services. It should be noted that the services market is characterized by a tendency of gradual displacement of fixed communication and its replacement by mobile communication. Thus, research should be focused on new products in the field of electronic communications, accountingestablishing optimal tariffs, creating investment attractiveness of such an important field of activity both for the state and for individual consumers. A detailed analysis of the requirements and standards that determine the procedure for accounting for income and expenses indicates the need for further research in this direction.