New approaches to the management of income and expenses of holding-type production enterprises are being investigated in order to increase the efficiency of their work during the introduction of sanctions restrictions and economic uncertainty. The impact of the imposed sanctions and restrictions on the problems arising from the management of enterprises associated with the violation of the usual logistics links with suppliers of materials, components and high-tech equipment, the refusal of foreign customers to fulfill their obligations under already concluded contracts and the discussion of new contracts is revealed. All this leads to a decrease in sales revenue, an increase in costs, and a change in the structure of the company’s expenses. It is determined that economic uncertainty complicates the choice of scenarios for the development of economic activity, causes the need to adjust the accepted tactical and strategic management concepts of enterprise development. Managers have to identify sources of revenue growth by integrating production, warehouse, and transport companies into the perimeter of the holding. The distinctive features of the holdings are formulated and the reasons that motivate the management to integration transformations are identified. It is revealed that some of the mergers and acquisitions are not effective due to the lack of a clear understanding of the further joint interaction of the combined enterprises. At the stage of the integration plan, it is necessary to form hypotheses about the presence of interconnections in the group structure – technologies, supply, product quality control, storage, management infrastructure, sales, etc.; sources of interconnections – common types of products, common technologies, sales channels, generalized buyers, common management functions; possible forms of joint activities – joint production technologies, joint storage, joint transportation; joint use of the competencies of the staff of the parent company. In this regard, it becomes urgent to search for a new approach to managing income and expenses at production holdings, which requires improving accounting procedures based on the management of the holding as a system of enterprises with synergetic properties that can influence changes in the scale of income and expenses.