| Abstract |
The article presents the prerequisites and essential characteristics of management accounting, aimed at ensuring the sustainable development of enterprises. The priorities of the development of management accounting methodology based on the implementation of concepts of values and sustainable development are substantiated, which envisages the expansion of the subject field of management accounting by supplementing the objects of accounting of the external environment of economic, social and environmental activity and improving methodological support. The subject field, priority areas and management accounting subsystems are characterized. It is proved that the methodological basis of management accounting is the concept of value and sustainable development and the principles of goal-orientedness, integrity, adaptability, dynamism, integration. The main systems of management accounting support determine the current and strategic accounting for the types of activity of the company, analysis of return on capital. The system of indicators of the analysis of the use of capital (financial, industrial, social, reputational-business, natural) is revealed. The consistency and expediency of using strategic accounting tools to control the implementation of the strategy and forecast the value of the enterprise is argued. The stages of strategic accounting organization are suggested and the feasibility of tools: balanced indicators, functional cost analysis, competitive analysis, cost model, activities, value chain concepts and strategic positioning are determined. The necessity of allocation of the subsystem of analysis of the contribution of capital in creation of value added of the enterprise by types of activity is substantiated. The system of financial and non-financial indicators of management accounting characterizing the efficiency of economic, social and environmental activity of the enterprise and used for the preparation of integrated corporate reporting is presented. Prospects for further research are to develop methodological provisions for the management accounting of socially responsible activities of enterprises as a tool for forming an information base for the preparation of integrated corporate reporting. |