Social business as a component of controlling’s accounting support in trade enterprises
Анотація
The disclosure of information about social business of trade enterprises is usually associated with some issues like alternative formats of presenting information (non-financial GRI reporting, managerial report, integrated report), lack of unified requirements for recognition of social business, their evaluation, scope and analytical disclosure of information, formation of data about social business in the system of controlling’s accounting support in trade enterprise. The purpose is to deepen the theoretical foundations and substantiate the proposals for the formation of controlling’s accounting support in trade enterprise by creating a strategic map in the context of social business. The dialectical method, methods of induction and deduction, scientific abstraction, comparative characteristics, economic and statistical methods were used in the research process. The formation of controlling’s accounting support in the trade enterprises in accordance with the goals of sustainable development will solve problems related to new social challenges, reduce systemic risk, increase brand value, increase sales and will build the trust of customers and society.
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