FINANCIAL ACCOUNTING IN THE SYSTEM OF ACCOUNTING AND ANALYTICAL SUPPORT OF SUSTAINABLE DEVELOPMENT OF THE ENTERPRISE
Анотація
The article points to the need to build a system of accounting and analytical support for sustainable development, which will be a reliable information base for making effective management decisions. It is determined that the system includes an accounting subsystem, the basis of which is financial accounting. The purpose of financial accounting is to ensure the preparation and disclosure of information about the financial condition and results of the enterprise, which are related to economic, environmental and social aspects of the activity. The content of the component composition of financial accounting is analyzed. The methodological, organizational, methodical and technological aspects of the study of financial accounting are revealed, which provide an opportunity to establish its reserves as an information resource for the management of sustainable development of the enterprise. The information possibilities of financial accounting for the purposes of enterprise management are defined.
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