Open AccessFINANCIAL ACCOUNTING IN THE SYSTEM OF ACCOUNTING AND ANALYTICAL SUPPORT OF SUSTAINABLE DEVELOPMENT OF THE ENTERPRISE
Author(s) -
Oksana Budko
Publication year - 2021
Publication title -
ekonomìčnij vìsnik dnìprovsʹkogo deržavnogo tehnìčnogo unìversitetu
Language(s) - English
Resource type - Journals
eISSN - 2709-9024
pISSN - 2709-2879
DOI - 10.31319/2709-2879.2021iss1(2).232595pp94-99
Subject(s) - accounting information system , business , accounting management , management accounting , financial accounting , accounting , cost accounting , sustainable development , throughput accounting , finance , political science , law
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.