+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»






Economic Analysis: Theory and Practice

Unit economics as a tool of modern management accounting

Vol. 21, Iss. 5, MAY 2022

Received: 25 April 2022

Received in revised form: 5 May 2022

Accepted: 14 May 2022

Available online: 30 May 2022


JEL Classification: M11

Pages: 972–990


Mariya A. VAKHRUSHINA Financial University under Government of Russian Federation, Moscow, Russian Federation


Subject. The article investigates the unit economics, being a new management technology for the Russian practice. It provides a definition, specifics, considers the metrics of unit economics and how they help in investing, attracting new customers, increasing the number of transactions with them, etc.
Objectives. The aims are to reveal theoretical foundations, identify specific features inherent in the unit economics system, determine the economic substance of the system's indicators and relationship between them, substantiate the connection of unit economics with the management accounting system.
Methods. The study employs general scientific methods (the systems approach, comparison, systematization and generalization of data, historical analysis), specific scientific methods (logical generalization, system reasoning), and analytical forecasting tools.
Results. The paper describes the historical background of the unit economics emergence. I identify methodological features of the unit economics that shaped it into an independent management technology, disclose economic and managerial significance of unit economics indicators.
Conclusions. The emergence of the unit economics is associated with the crisis in the United States in 2000, caused by the dot-com bubble. The identified methodological and organizational features of the unit economics enabled to interpret it as a management accounting tool.

Keywords: unit economics, management accounting, business model, management technologies


  1. Zhukova O.V. [Insurance of Athletes. Subjective Approach and Objective Risk Analysis]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2021, no. 3, pp. 1025–1028. (In Russ.)
  2. Ivanov V.G. [Unit economics of Russian political parties: Political consumerism and ideological factor]. Vestnik Rossiiskogo universiteta druzhby narodov. Seriya: Gosudarstvennoe i munitsipal'noe upravlenie = Bulletin of Peoples' Friendship University of Russia. Series: State and Municipal Administration, 2021, vol. 8, no. 3, pp. 223–228. URL: Link? (In Russ.)
  3. Borovko Yu.G., Ermashevich N.S. [Possibilities of application of models of unit-economy to the analysis of activity of subjects of small and average business]. Vektor ekonomiki, 2019, no. 11. (In Russ.) URL: Link economicsmanagement/Borovko_Ermashkevich2.pdf
  4. Berlizev A.K. [Comprehensive assessment of projects of small innovative enterprises at universities in the digital economy]. Vestnik Altaiskoi akademii ekonomiki i prava = Bulletin of the Altai Academy of Economics and Law, 2021, no. 3, part 2, pp. 146–152. URL: Link& (In Russ.)
  5. Davidenko L.M., Linshi Xu. [Unit economics in the youth entrepreneurship sector: Principles, methods of implementation]. Vestnik innovatsionnogo evraziiskogo universiteta = Bulletin of the Innovative University of Eurasia, 2020, no. 4, pp. 76–84. URL: Link (In Russ.)
  6. Vasil'eva E.V., Loseva V.V. [Online sales funnel as an analytical tool for business efficiency management]. Upravlenie = Management, 2019, vol. 7, no. 3, pp. 63–74. URL: Link? (In Russ.)
  7. Romanchuk A.A. [The role of unit economics in the digitalization of business]. Molodoi uchenyi = Young Scientist, 2020, no. 26, pp. 127–129. URL: Link? (In Russ.)

View all articles of issue


ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

Journal current issue

Vol. 21, Iss. 6
June 2022