Transformation of the Revenue Structure of Small and Medium-Sized Enterprises Under the Expansion of Digital Platforms and Information Technologies

Abstract

The article examines the transformation of the revenue structure of small and medium-sized enterprises (SMEs) in the context of the growing diffusion of digital platforms and information technologies. It is argued that digitalization is accompanied by changes in business monetization logic, shifting from the dominance of individual sales channels toward more diversified, multichannel revenue models. The methodological foundation of the study is an analytical-modeling approach that combines structural, comparative, and interpretative analysis with the method of evidence-based synthesis of secondary international data. The empirical and analytical basis of the research relies on statistical materials from Eurostat, the OECD, the State Statistics Service of Ukraine, as well as analytical reports produced by Deloitte, McKinsey & Company, and UNCTAD. Generalized traditional and digital SME revenue models were developed, comparatively analyzed, and assessed through a revenue diversification index. The findings suggest that higher levels of digital integration among enterprises are associated with an increasing role of e-commerce, platform-based transactions, subscription services, and data-driven business models, as well as with the emergence of more diversified revenue structures. The study further demonstrates that the obtained results should be interpreted as indicative and may serve as an analytical basis for developing SME digital transformation strategies.