THE ROLE OF ACCOUNTING IN THE ECONOMIC INFORMATION SYSTEM OF AN ENTERPRISE FOR SUSTAINABLE DEVELOPMENT

Анотація

The article is devoted to the study of the role of accounting in the economic information system of an enterprise to ensure sustainable development management. The evolution of approaches to accounting is analyzed - from the traditional understanding of it as a source of financial information for external users to a modern systemic approach that integrates financial and non-financial indicators and considers accounting as a key subsystem of information support for management. The importance of accounting in the formation of a structured, reliable and relevant information base that allows making management decisions in the field of economic efficiency, social responsibility and environmental safety of the enterprise is highlighted. The classification of sustainable development indicators into economic, social and environmental is considered, and the practical role of accounting information for increasing resource efficiency, controlling social responsibility and managing environmental risks is also substantiated. It is shown that the systematization of accounting information and its integration into a single management information system creates conditions for strategic planning and ensures a balance of economic, social and environmental goals of the enterprise. Keywords: accounting, economic information of the enterprise, sustainable development, management decisions, resource efficiency, social responsibility, environmental safety, relevant information, cost management.

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