Theoretical and methodological framework of accounting and analytical support for sustainable development strategy
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Дата
2019
Автори
ORCID
DOI
Науковий ступінь
Рівень дисертації
Шифр та назва спеціальності
Рада захисту
Установа захисту
Науковий керівник
Члени комітету
Видавець
Academician Yuriy Bugay International Scientific and Technical University
Анотація
In the article, the theoretical and methodological foundations of accounting and analytical support of the enterprise strategy in the concept of sustainable development are investigated. The essence of the concept of "sustainable enterprise development strategy" and its significance in the context of globalization of the economy and access to international commodity, resource and financial markets has been analyzed. The content and structure of accounting and analytical support for the strategy of sustainable development of the enterprise is justified. Structural-logical scheme of procedures for developing strategies for sustainable development of the enterprise has been proposed. The model of accounting and analytical support for the strategy of sustainable development of the enterprise has been developed. Information support for setting goals for sustainable development strategies in the context of sustainability factors has been improved.
Опис
Ключові слова
accounting and analytical support, sustainable development strategy, sustainable development drivers, information, non-financial reporting
Бібліографічний опис
Iershovа N. Theoretical and methodological framework of accounting and analytical support for sustainable development strategy / N. Iershova, M. Tkachenko // Development of the innovative environmental and economic system in Ukraine : coll. monogr. / ed. T. Ponomarenko. – Prague : OKTAN PRINT s.r.o., 2019. – P. 282-302.