ІННОВАЦІЙНІ ТРАНСФОРМАЦІЇ ОБЛІКОВО-АНАЛІТИЧНОГО ЗАБЕЗПЕЧЕННЯ УПРАВЛІННЯ БІЗНЕСОМ

Abstract

Introduction. The innovative potential of business entities indicates their ability to ensure sustainable development and the availability of opportunities to maintain its achieved level in the future, which directly depends on the effectiveness of the accounting and analytical management system and the information produced by it. Changes in approaches to the formation of information at the request of users, the introduction into practice management reports, conducting activities in compliance with the principles of sustainable development, the objective need to adjust vectors of business implementation in the conditions of military operations, and the need to strengthen control over all stages of the full cycle of the economic process actualize the importance of developing an activity strategy. This applies not only to the long-term strategy, but also to the planning of current activities, which significantly increases the value of information regarding the legality of activities at each stage of the economic process. These issues require in-depth scientific research and, based on their results, the development of substantiated proposals aimed at increasing the level of accounting and analytical management support. Problem Statement. The phrase “accounting and analytical support” is quite often included in the title of scientific articles and themes of dissertations for obtaining the scientific degree of Doctor of Economic Sciences and Doctor of Philosophy in the specialty 08.00.09 - Accounting, analysis and audit (by types of economic activity). This does not indicate the exhaustiveness of the problems in the outlined field, but rather actualizes the importance of their in-depth research in the context of meeting the needs of management. The purpose is to consider modern trends in the improvement of the accounting and analytical system of business entities with the actualization of the need to expand the scope of address information at the request of users, to strengthen control over the completeness of the coverage in the process of its formation of all the facts of business practice and conducted operations, and the importance of introducing compliance procedures in this context and financial monitoring. Methods. The logical-abstract method is used, which is based on the elements of the methods of theoretical generalization, analysis, grouping, comparison, description. Results. Society's trust in the accounting institute directly depends on the quality of the information used in the process of evaluating the performance of the activity. Priority is given to summary information, summarized by the indicators of various forms of reporting. This gives reason to evaluate information from the point of view of the “purity” of reporting indicators and the initiation of the characteristic style of the accounting profession and the appropriate behavior of its representatives as managers of a high level of professional knowledge, education, culture and upbringing. It is time to develop a specific code of ethics for a professional accountant as a specialist of a new formation with powerful intellectual potential, a wide range of knowledge and skills, capable of establishing business management on the basis of financial monitoring and compliance. Conclusions. The accounting and analytical system, the components of which can change in the context of taking into account the invariance of management decisions without violating the integrity of the system, remains the informational confirmation of the transition of the business to the platform of sustainable development.