КОНВЕРГЕНЦІЯ ЗВІТНОСТІ ПРО ВИТРАТИ НА ЯКІСТЬ ТА ЗВІТІВ ІЗ СТІЙКОГО РОЗВИТКУ МАШИНОБУДІВНИХ ПІДПРИЄМСТВ

Анотація

The convergence of reporting information on quality costs and reporting on sustainable development of machine-building enterprises, the study of theories and terminology of corporate social responsibility and the role of quality costs in its context as well as reporting standards in the field of sustainable development regarding disclosure of non-financial information. Methodology. Analysis of the theoretical foundations and terminology of corporate social responsibility and the role of quality costs in its section, reporting standards in the field of sustainable development regarding the disclosure of non-financial information, the convergence of reporting information on quality costs and reporting using the methods of theoretical generalization, grouping and comparison. The convergence of quality cost reporting and sustainability reporting is based on synthesis and system analysis methodology. Results. The development of theories and terminology of corporate social responsibility and the role of quality costs in its context was summarized. The principles of ensuring sustainability, which include a comprehensive approach to the assessment of management decisions in managing the enterprise and the effective use of all material and non-material resources of the enterprise, were considered. Forecasting a decrease in integral indicators of enterprise sustainability has a direct impact on the number of quality costs. It was established that the traditional financial reporting of enterprises does not disclose all data on quality costs. A comparative characterization of the standards of sustainable development reports regarding the disclosure of non-financial information was carried out. An attempt to converge quality cost reporting and sustainability reporting using internationally recognized sustainability reporting has been made. The conditions for improving analytical support for quality cost management have been determined. The problems of displaying data on quality costs, mainly due to incomplete disclosure of information in the financial statements of enterprises, were identified. The possibilities of expanding reporting information on quality costs in the existing practice of sustainable development reporting were outlined. Scientific novelty. It is proposed to shift from financial accounting to sustainability accounting by adjusting the main reports, which should include profits and losses, to show how quality-related costs and revenues can directly affect the financial performance of the enterprise. Practical significance. The results of this study contain practical recommendations regarding the convergence of reporting information on quality costs and existing reporting on sustainable development in the implementation of economic activities of machine-building enterprises.

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