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Документ Accounting and analytical information formation by business entities under conditions of sustainable development concept realization(Університет банківської справи, 2021) Iershova, Natalia; Kryvytska, Olha; Kharchuk, YuliaAccording to the results of studies of scientists researches publications and empirical studies on accounting and analytical information, the relevance of its formation in the conditions of the concept of sustainable development increases. Attention is focused on the importance of factors influencing the generation of relevant accounting and analytical information for decision-making on sustainable development of the enterprise. The factors influencing the generation of up-to-date accounting and analytical information by focus groups are highlighted. The experience of Ukraine shows that the development of automated information systems in the field of accounting and analysis increases the role of the accountant in the analytical management of the enterprise. The focus is on changing the management style, which affects the formation of relevant accounting and analytical information for decision making. The ability to manage critical situations is a professional competence of the subject of management. This requires in-depth reflection and understanding of each critical situation, the definition of clear positions, the formation of new strategies and management methods. The information value and usefulness of tools and methods of management accounting (system of balanced indicators, budgeting, management reporting, management analysis) for making management decisions by the management of companies are studied. The author’s model of formation of the accounting and analytical information at the enterprise in the conditions of action of the concept of sustainable development is proposed. Structure of strategic management accounting, which determines the configuration of techniques and methods of forming relevant information is substantiated. The principles of formation of the accounting and analytical information at the enterprise in the conditions of action of the concept of sustainable development are defined. The grounds have been formed for identifying modules of strategic management accounting as effective technology of formation of the accounting and analytical information for needs of management are formed. The proposals on the content and tasks of accounting, analytical, reporting modules in the system of strategic management accounting are determined.Документ New configurations of social and labour relations in a crisis economy(ELIT - Economic Laboratory for Transition Research, 2021) Portna, O. V.; Iershova, Natalia; Grytsenko, A. A.; Tereshchenko, D. A.; Chaika, Tetiana; Delibasic, M. V.The article covers the issue of configuring social and labour relations in a crisis economy. The main purpose of the research is to theoretically and practically substantiate the configuration of social and labour relations in a crisis economy. The study was conducted in the following areas: 1) an analysis of the preconditions for transforming the system of social and labour relations in companies associated with crisis phenomena in their economy, 2) assessment of the factors that shape social and labour relations in companies with crisis economies, 3) a study of employee response to crisis situations based on the selected parameters, 4) implementation of a strategy for managing employee behaviour in a crisis economy. The mechanism of management of social and labour relations in the company, which is universal from the point of view of the basic problems and various functional characteristics, has been developed. The mechanism allows to identify crisis processes for regulating social and labour relations based on a system of interrelated indicators and to assess the existing disparities in social and labour relations. It is substantiated that the relations in the corporate whole together with other factors form the social-psychological climate of the working environment, the state of which largely determines the effectiveness of the enterprise. Practical recommendations have been given as for propensity of employees to conflict behaviour, social-psychological climate and emotional pressure on employees in team within the company.Документ Financial decisions taking into account management reporting of enterpise(Університет банківської справи, 2020) Bondar, Mykola; Iershova, Natalia; Tkachenko, M.; Garkusha, V.; Yavorsky, S.The article discusses existing issues in administrative management reporting which allows obtaining relevant information in terms of enterprise decision management. The purpose of the study is to develop theoretical and methodical aspects of management reporting when making decisions within the enterprise management system. The study of the current state and general trends in the development of the non-financial accounting and reporting system revealed the urgency of pushing a business entity for more transparency by disclosing financial data as well as a wide range of non-financial information. An analysis of empirical data and available research papers has revealed the main advantages of nonfinancial reporting by enterprises and assessed their potential impact on the effectiveness of management decision making. This allowed substantiating a necessity to develop a conceptual framework for strategic reporting. The form of strategic management report is suggested as generalization of accounting and analytical information including predictive information of strategic nature as a set of accounting and calculation indicators that characterize the internal and external environment of the enterprise as a whole and/or its segments and satisfies the information needs of users. The developed and offered format of the strategic management report is relevant and useful for large and medium-sized companies when implementing a strategic development model as well as conducting and applied research in the field of business strategies in order to ensure sustainability. Strategic management reporting as a format of management reporting is fundamental to the processing, interpretation and transmission of information for various levels of enterprise management when making managerial decisions. In addition, it is a tool for improving the informativeness of management reporting. Strategic management reporting also serves as means of overcoming information asymmetries in the process of managing business activities.Документ Strategic management accounting as an information platform for measuring innovation of the enterprise(SHS Web of Conferences, 2019) Bondar, Mykola; Iershova, Natalia; Chaika, TetianaThe study provides an integrated analysis system of the innovative activity of the enterprise, generalized mechanism of information processing in the accounting and analytical system of the enterprise. The role of information of strategic management accounting and analysis in the accounting and analytical system of the enterprise is substantiated. The bimodal methodological approach to measuring innovation of the enterprise on the basis of an integral performance exposure, calculated on a set of partial indicators, using additive method was introduced.Документ Strategy of sustainable development of the enterprise: accounting and analytical content(Український державний університет залізничного транспорту, 2019) Bondar, Mykola; Iershova, Natalia; Chaika, TetianaThe effectiveness of management decisions for the implementation of the sustainable development strategy of an enterprise is determined. The authors of the article surveyed managers and managers of industrial enterprises that work on them held. The research topic is aimed at identifying the reasons for the lack of information and analytical support for a sustainable development strategy. The system of accounting and analytical support for the strategy of sustainable development of an enterprise is presented. The basic principles for constructing a model are systematic, a comprehensive analysis of all components of subsystems and elements of an enterprise, a dynamic principle, the principle of taking into account the specifics of an enterprise.