Methodical instruments of accounting and analytical support of dynamic model of intersectoral balance for integrated structures of the aircraft industry

Purpose of the study. In the context of increasing sanctions pressure and the need to ensure technological sovereignty, the development of methodological tools for strategic planning in high-tech industries such as aircraft manufacturing is of particular relevance. The purpose of the study is to form a scientifically based methodology for accounting and analytical support of a dynamic model of intersectoral balance, adapted for integrated structures of the aircraft industry, which allows for long-term forecasting, optimization of resource flows and assessment of the multiplicative effects of management decisions. The work uses methods of system analysis, economic and mathematical modeling, regulatory approach and scenario forecasting. Conclusions. A comprehensive methodology has been developed, including the stages of system description of the object, building a dynamic model, organizing accounting and information support, analytical support and monitoring feedback. The key elements of the methodology are: the principle of endogenesis of investments and scientific and technological progress, hierarchical modeling, the use of optimization calculations and scenario analysis. Particular attention is paid to the practical aspects of the formation and updating of the matrices of direct costs and incremental capital intensity based on accounting data and investment programs. Scientific novelty lies in the development of a holistic methodological approach to the integration of a dynamic model of intersectoral balance into the management system of integrated structures of the aircraft industry, which makes it possible to move from reactive to proactive strategic planning, taking into account intersectoral and intertemporal relations.