MODERN TRENDS IN THE DEVELOPMENT OF WHOLESALE TRADE AND THEIR IMPACT ON THE TRANSFORMATION OF MANAGEMENT ACCOUNTING
Abstract
The article examines current trends in the development of wholesale trade at the global and national levels and determines their impact on the transformation of management accounting. The relevance of the study is driven by the rapid digitalization of economic processes, changes in supply chains, the expansion of B2B e-commerce, and increasing requirements for information support of managerial decision-making. The purpose of the study is to identify the key directions of management accounting development at wholesale enterprises based on the analysis of modern market trends. The research methodology is based on the application of general scientific and special methods, including analysis and synthesis, comparison, generalization, and a systematic approach. The results of the study show that the development of wholesale trade is characterized by the expansion of digital technologies, the growth of B2B e-commerce, the implementation of artificial intelligence tools, the transformation of supply chains, the spread of omnichannel sales models, and the increasing importance of sustainable development principles. The study also demonstrates that current changes in the wholesale sector intensify the need for more flexible, analytical, and integrated accounting support for management. It is substantiated that these trends require the transformation of management accounting systems, which is reflected in the digitalization of accounting and analytical processes, the development of predictive analytics, the expansion of segmental analysis, the improvement of information support for logistics and inventory management, and the integration of financial and non-financial indicators into the management information system. Particular attention is paid to the growing role of management accounting in supporting strategic adaptation. The practical value of the study lies in the possibility of applying the proposed approaches to improve the information support of management, increase the efficiency of decision-making, and strengthen the adaptability of wholesale enterprises to current market changes.
References
Венгерова О. Підприємства оптової торгівлі в умовах воєнного стану. Вісник Хмельницького національного університету. Економічні науки. 2025. № 5(346). С. 249–254. URL: https://doi.org/10.31891/2307-5740-2025-346-5-35 (дата звернення: 24.02.2026)
Шарван М. Б. Ідентифікація ключових зовнішніх загроз в системі управління постачальницько-збутовою політикою підприємств оптової торгівлі іграшками. Актуальні питання економічних наук. 2025. № 11. URL: https://doi.org/10.5281/zenodo.15572058 (дата звернення: 24.02.2026)
Купалова Г., Магомедова А. Розвиток форвардних закупівель зерна підприємствами оптової торгівлі в умовах євроінтеграції. Вісник Хмельницького національного університету. Економічні науки. 2025. № 346(5). С. 34–40. URL: https://doi.org/10.31891/2307-5740-2025-346-5-4 (дата звернення: 24.02.2026)
Склярук І. П., Вовк Н. О. Управлінський облік бізнес-процесів в умовах діджиталізації. Економіка та суспільство. 2024. № 59. URL: https://doi.org/10.32782/2524-0072/2024-59-69 (дата звернення: 24.02.2026)
Крачок Л. І., Мельник В. М., Панчук М. О. Роль інформаційно-облікового забезпечення управління діяльністю підприємств в умовах сталого розвитку. Економіка та суспільство. 2024. № 60. URL: https://doi.org/10.32782/2524-0072/2024-60-62 (дата звернення: 24.02.2026)
Скрипник С. В. Адаптація систем управлінського обліку до сучасних викликів. Сталий розвиток економіки. 2025. № 2(53). С. 78–85. URL: https://doi.org/10.32782/2308-1988/2025-53-11 (дата звернення: 24.02.2026)
Щирба І., Савицька М., Фурса Т., Єремян О., Остропольська Є. Управлінський облік: новітні технології, можливості ChatGPT. Фінансово-кредитна діяльність: проблеми теорії та практики. 2024. № 1(54). С. 160–172. URL: https://doi.org/10.55643/fcaptp.1.54.2024.4307 (дата звернення: 24.02.2026)
The Business Research Company. Wholesale Global Market Report 2026. URL: https://www.thebusinessresearchcompany.com/report/wholesale-global-market-report (дата звернення: 26.02.2026).
The Business Research Company. Retail And Wholesale Market Report 2026. URL: https://www.thebusinessresearchcompany.com/report/retail-and-wholesale-global-market-report (дата звернення: 26.02.2026).
ReportLinker. Wholesale Market – Global market 2025‑2029. URL: https://www.reportlinker.com/market-report/search?keywords=wholesale (дата звернення: 26.02.2026).
ReportLinker. Wholesale Market – Global Outlook 2024–2028. URL: https://www.reportlinker.com/market-report/search?keywords=Global+Outlook+2024%E2%80%932028 (дата звернення: 26.02.2026).
Repspark. Wholesale Industry Trends & Statistics 2025 – Global Insights URL: https://www.repspark.com/wholesale-industry-trends-statistics-2025-global-insights (дата звернення: 26.02.2026).
UNCTAD. 10 trends shaping global trade in 2026. URL: https://unctad.org/news/10-trends-shaping-global-trade-2026 (дата звернення: 26.02.2026).
6Wresearch. Global Retail and Wholesale Market (2025–2031). URL: https://www.6wresearch.com/industry-report/global-retail-and-wholesale-market (дата звернення: 01.03.2026).
Market Research Future. Wholesale Products Market Research Report – Forecast. URL: https://www.marketresearchfuture.com/reports/wholesale-products-market-21478 (дата звернення: 01.03.2026).
McKinsey & Company. Supply chain risk pulse 2025: Tariffs reshuffle global trade priorities. URL: https://www.mckinsey.com/capabilities/operations/our-insights/supply-chain-risk-survey (дата звернення: 01.03.2026).
Thomson Reuters. 2026’s supply chain challenge: Confronting complexity and disruption in global trade. URL: https://tax.thomsonreuters.com/blog/2026s-supply-chain-challenge-confronting-complexity-and-disruption-in-global-trade-tri/ (дата звернення: 01.03.2026).
Державна служба статистики України. Продаж і запаси товарів (продукції) в оптовій торгівлі. URL: https://stat.gov.ua/uk/publications/prodazh-i-zapasy-tovariv-produktsiyi-v-optoviy-torhivli (дата звернення: 06.03.2026).
YC Market. Українські компанії: тенденції першого півріччя 2025 року. URL: https://blog.youcontrol.market (дата звернення: 06.03.2026).
Pro-Consulting. Аналіз розвитку торгівлі на оптових продуктових ринках в Україні. 2024 рік. URL: https://pro-consulting.ua/ua/issledovanie-rynka/analiz-razvitiya-torgovli-na-optovyh-produktovyh-rynkah-v-ukraine-2024-god (дата звернення: 06.03.2026).
Promodo. Ukrainian e-commerce market in H2 2025: A Comprehensive Research by Promodo URL: https://www.promodo.com/blog/ukrainian-ecommerce-market-in-h2-2025 (дата звернення: 06.03.2026).
Venherova O. (2025) Pidpryiemstva optovoi torhivli v umovakh voiennoho stanu [Wholesale trade enterprises under martial law conditions]. Visnyk Khmelnytskoho natsionalnoho universytetu. Ekonomichni nauky – Herald of Khmelnytskyi National University. Economic sciences, vol. 5(346), pp. 249–254. Available at: https://doi.org/10.31891/2307-5740-2025-346-5-35 (accessed February 24, 2026)
Sharvan M. B. (2025) Identyfikatsiia kliuchovykh zovnishnykh zahroz v systemi upravlinnia postachalnytsko-zbutovoiu politykoiu pidpryiemstv optovoi torhivli ihrashkamy [Identification of key external threats in the supply and sales policy management system of toy wholesale enterprises]. Aktualni pytannia ekonomichnykh nauk – Current issues of economic sciences. vol. 11, Available at: https://doi.org/10.5281/zenodo.15572058 (accessed February 24, 2026)
Kupalova H., Magomedova A. (2025) Rozvytok forvardnykh zakupivel zerna pidpryiemstvamy optovoi torhivli v umovakh yevrointehratsii [Development of forward grain procurement by wholesale trade in the context of European integration]. Visnyk Khmelnytskoho natsionalnoho universytetu. Ekonomichni nauky – Herald of Khmelnytskyi National University. Economic sciences, vol. 346(5), pp. 34–40. Available at: https://doi.org/10.31891/2307-5740-2025-346-5-4 (accessed February 24, 2026)
Skliaruk I. P., Vovk N. O. (2024) Upravlinskyi oblik biznes-protsesiv v umovakh didzhytalizatsii [Digitalization-driven management accounting of business processes]. Ekonomika ta suspilstvo – Economy and society, vol. 59. Available at: https://doi.org/10.32782/2524-0072/2024-59-69 (accessed February 24, 2026)
Krachok L. I., Melnyk V. M., Panchuk M. O. (2024) Rol informatsiino-oblikovoho zabezpechennia upravlinnia diialnistiu pidpryiemstv v umovakh staloho rozvytku [The role of information and accounting support for managing the activities of enterprises in the context of sustainable development]. Ekonomika ta suspilstvo – Economy and society, vol. 60. Available at: https://doi.org/10.32782/2524-0072/2024-60-62 (accessed February 24, 2026)
Skrypnyk S. V. (2025) Adaptatsiia system upravlinskoho obliku do suchasnykh vyklykiv [Adaptation of management accounting systems to modern challenges]. Stalyi rozvytok ekonomiky – Sustainable development of economy, vol. 2(53), pp. 78–85. Available at: https://doi.org/10.32782/2308-1988/2025-53-11 (accessed February 24, 2026)
Shchyrba I., Savitskaya M., Fursa T., Yeremian O., Ostropolska Ye. (2024) Upravlinskyi oblik: novitni tekhnolohii, mozhlyvosti ChatGPT [Management accounting: the latest technologies, ChatGPT capabilities]. Finansovo-kredytna diialnist: problemy teorii ta praktyky – Financial and credit activity: problems of theory and practice, vol. 1(54), pp. 160–172. Available at: https://doi.org/10.55643/fcaptp.1.54.2024.4307 (accessed February 24, 2026)
The Business Research Company. Wholesale Global Market Report 2026. Available at: https://www.thebusinessresearchcompany.com/report/wholesale-global-market-report (accessed February 26, 2026)
The Business Research Company. Retail And Wholesale Market Report 2026. Available at: https://www.thebusinessresearchcompany.com/report/retail-and-wholesale-global-market-report (accessed February 26, 2026)
ReportLinker. Wholesale Market – Global market 2025 2029. Available at: https://www.reportlinker.com/market-report/search?keywords=wholesale (accessed February 26, 2026)
ReportLinker. Wholesale Market – Global Outlook 2024–2028. Available at: https://www.reportlinker.com/market-report/search?keywords=Global+Outlook+2024%E2%80%932028 (accessed February 26, 2026).
Repspark. Wholesale Industry Trends & Statistics 2025 – Global Insights. Available at: https://www.repspark.com/wholesale-industry-trends-statistics-2025-global-insights (accessed February 26, 2026).
UNCTAD. 10 trends shaping global trade in 2026. Available at: https://unctad.org/news/10-trends-shaping-global-trade-2026 (accessed February 26, 2026).
6Wresearch. Global Retail and Wholesale Market (2025–2031). Available at: https://www.6wresearch.com/industry-report/global-retail-and-wholesale-market (accessed March 1, 2026).
Market Research Future. Wholesale Products Market Research Report – Forecast. Available at: https://www.marketresearchfuture.com/reports/wholesale-products-market-21478 (accessed March 1, 2026).
McKinsey & Company. Supply chain risk pulse 2025: Tariffs reshuffle global trade priorities. Available at: https://www.mckinsey.com/capabilities/operations/our-insights/supply-chain-risk-survey (accessed March 1, 2026).
Thomson Reuters. 2026’s supply chain challenge: Confronting complexity and disruption in global trade. Available at: https://tax.thomsonreuters.com/blog/2026s-supply-chain-challenge-confronting-complexity-and-disruption-in-global-trade-tri (accessed March 1, 2026).
Derzhavna sluzhba statystyky Ukrainy. Prodazh i zapasy tovariv (produktsii) v optovii torhivli [State Statistics Service of Ukraine. Sales and stocks of goods (products) in wholesale trade]. Available at: https://stat.gov.ua/uk/publications/prodazh-i-zapasy-tovariv-produktsiyi-v-optoviy-torhivli (accessed March 6, 2026).
YC Market. Ukrainski kompanii: tendentsii pershoho pivrichchia 2025 roku [Ukrainian companies: trends of the first half of 2025]. Available at: https://blog.youcontrol.market (accessed March 6, 2026).
Pro-Consulting. Analiz rozvytku torhivli na optovykh produktovykh rynkakh v Ukraini. 2024 rik [Analysis of trade development in wholesale food markets in Ukraine. 2024]. Available at: https://pro-consulting.ua/ua/issledovanie-rynka/analiz-razvitiya-torgovli-na-optovyh-produktovyh-rynkah-v-ukraine-2024-god (accessed March 6, 2026).
Promodo. Ukrainian e-commerce market in H2 2025: A Comprehensive Research by Promodo. Available at: https://www.promodo.com/blog/ukrainian-ecommerce-market-in-h2-2025 (accessed March 6, 2026).
Copyright (c) 2026 Руслан Шага
This work is licensed under a Creative Commons Attribution 4.0 International License.
