ACCOUNTING AND ANALYTICAL SUPPORT STRATEGY SUSTAINABLE DEVELOPMENT OF ENTERPRISE
PRAVDIUK Nataliia – Doctor of Economic Sciences, Professor of Accounting Department, Vinnytsia National Agrarian University, (21008, 3 Sonyachna Str., Vinnytsia, e-mail: email@example.com).
The purpose of the article - the detection range of issues of accounting and analytical support sustainable development and scientific substantiation of theoretical and methodological guidelines for their decision management in the agricultural business.
Research methodology. The methodological basis of the study is the historical-logical method used in the study of the essence of the strategy of sustainable development. The dialectical method has been used in the study of the information management of the strategy of sustainable development of the enterprise. When analyzing the performance of the financial condition of agricultural enterprises for the 2013-2017 biennium. Methods used functional and statistical analysis. The method of comparison is used to study and compare the domestic and foreign experience of carrying out the accounting estimation of sustainable development. To clarify the content of accounting and analytical support sustainable development strategy used methods of abstraction, synthesis, induction and deduction, specification and other methods of scientific knowledge.
The results of the research. Based on the substantiation of the importance of developing and implementing the strategy of sustainable development of the enterprise in the conditions of the modern business environment, the structure of the information management of the strategy of sustainable development management, which includes information resources generated by the external and internal environment of the enterprise, was investigated. It was established that the basis of internal information management of the strategy of sustainable development of the enterprise is the accounting and analytical system of the enterprise. To form a qualitative accounting and analytical support for management of the sustainable development strategy, a clarified understanding of the accounting and analytical support of the strategy of sustainable development, taking into account the specifics of the activities of agrarian enterprises, is substantiated, and the necessity of improving normative support in collecting information about the state of social and ecological capital according to typical reporting forms is substantiated.
Elements of scientific novelty. A clarified understanding of the accounting and analytical support of the sustainable development strategy is proposed, taking into account the specifics of the activities of agrarian enterprises, the need to improve regulatory support in collecting information on the state of social and ecological capital by typical reporting forms.
Practical significance. The proposals outlined in the article will help solve the problems of accounting and analytical support for the formation of a strategy for sustainable development of the industry and agribusiness. Tabl .: 6. Fig. 2. Bibliographer: 17.
Key words: accounting and analytical support, entrepreneurship, financial and social results of activity, sustainable development of the agrarian sector, social reporting.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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