FORMATION OF INFORMATION SUPPORT FOR SUSTAINABLE DEVELOPMENT MANAGEMENT OF THE ENTERPRISE

Abstract

The article substantiates the conceptual provisions of management accounting, taking into account the socially oriented approach, which will provide solutions to management problems that arise in the process of achieving sustainable development goals. Methodological, methodological, organizational and technological aspects related to the formation of the information product generated in management accounting are revealed. The concepts of management accounting related to the function of management accounting, the use of results, process and technology, the potential of the function are considered. As a result of the disclosure of the methodological aspect, the conceptual provisions of management accounting are determined, taking into account the principles of sustainable development. The essence of management accounting, the purpose and tasks of its maintenance which consider the certain purposes of sustainable development of the enterprise are defined. The subject, objects, elements of the method, functions and principles of management accounting, taking into account the socially oriented approach, are revealed. The methods of management accounting are analyzed, which provide the formation of information about the value of the enterprise and the degree of influence of environmental and social factors on it. Methods of target costing, Kaiser costing, JIT, the concept of strategic cost management, the system of balanced scores, benchmarking are considered. Emphasis is placed on the relevance of strategic management accounting, which will ensure the solution of sustainable development of the enterprise. The essence of organizational and technological aspects of the study of management accounting as an element of the accounting subsystem in the system of information support of sustainable development is highlighted. The evaluation of classical and compilation approaches within the organizational aspect of management accounting is carried out. It is proved that only as a result of a comprehensive approach to the construction of management accounting at the enterprise can be formed information that will provide management staff to make effective decisions in the field of economic, environmental and social aspects of the enterprise.