Transformation of accounting for payments with buyers and customers in non-financial statements

Анотація

Modern transformations of the accounting and analytical paradigm, driven by globalization, digitalization of the economy, and the implementation of the concept of sustainable development, have led to a rethinking of the role of information support for managing settlements with buyers and customers. The evolution of approaches to corporate reporting and increased requirements for the disclosure of non-financial information actualize the need to integrate ESG components into the accounting and analytical support system. At the same time, this transforms approaches to assessing settlement quality, shifting the emphasis from retrospective analysis of financial indicators to the development of predictive models that account for a complex set of environmental, social, and managerial determinants, thereby increasing the analytical depth and predictive value of management decisions. The purpose of the article is to substantiate and develop a methodology for an integrated accounting and analytical approach to assessing the quality of settlements with buyers and customers based on a combination of financial and non-financial indicators in the context of sustainable development. In the research process, methods of comparison, analysis, theoretical and logical generalization were applied. The methodological basis was the dialectical research method. The article explores the theoretical and methodological principles of accounting and analytical support for settlements with buyers and customers in the context of sustainable development. The need to transform traditional approaches to accounting and settlement analysis is justified by the growing role of non-financial factors in shaping enterprises’ financial results. The impact of non-financial reporting on the content of accounting information is examined, and the prerequisites for integrating ESG components into the system for assessing settlement quality are identified. An integrated approach to developing a system of analytical indicators that combines financial and non-financial indicators is proposed. It is proposed to improve methodological approaches to the accounting reflection of settlements by expanding analytical accounting and incorporating ESG characteristics of counterparties. The feasibility of using integrated analytical tools to assess risks and make management decisions is demonstrated. Keywords: settlements with buyers and customers, accounting and analytical support, ESG indicators, integral index, sustainable development, financial and analytical models, risk management.

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