The content and features of the integration strategy in the system of strategic planning of the joint stock company are determined. The sequence of formation and implementation of the integration strategy of the joint-stock company is substantiated. Strategic alternatives for ensuring sustainable development of the joint-stock company are systematized. It is proposed to use the genetic algorithm method to solve the problem of choosing corporate integration association in order to optimize a certain set of clear corporate integration association parameters necessary for the implementation of an effective integration process. The method for calculating the synergistic effect is proposed, which is advisable to use immediately after the integration and the beginning of the operational activity of the corporate integration association, since it can be adjusted depending on the type of the corporate integration association being formed and the motives for its formation.

Purpose. To determine the impact of accounting for the activities of economic entities on the general state of financial and economic activities of mining enterprises on the basis of the statistical method of analysis. Methodology. The theoretical and methodological basis of this study includes scientific works by national and foreign scientists in terms of formation of the accounting system of enterprises (economic entities), legislative and regulatory documents which regulate accounting. The study used a set of general and special methods of cognition: content analysis, logical generalization, quantitative and qualitative comparison, scientific abstraction and systematization. Findings. It is established that in the conditions of the growing national economy there occurs dynamic strengthening of the influence of science and R&D on the socio-economic development of the country. It is proposed to consider accounting as a component of financial and economic evaluation of business entities. The financial analysis of activities of 40 leaders of the mining industry market of the world is provided. Originality. The study analyzed the financial and economic condition of economic entities and provided recommendations in terms of management and accounting. In contrast to the existing ones, these recommendations are as follows: formation, composition, powers and procedure of enterprise committees; the role of the works council in ensuring the effective functioning of the internal control system at the enterprise; implementation of an effective remuneration policy; disclosure of corporate management information by enterprises. It has been proven that the mining industry, along with the oil and gas industry, distributes more of its revenues to the state than any other sector of the economy. This is due to the fact that in addition to direct and indirect taxes, mining companies pay significant amounts of royalties in the form of resource rents for non-renewable resources. Practical value. The results of the study can be used by practitioners, scientists, civil servants (the Ministry of Education and Science of Ukraine and its structural units, local governments in the field of education and science) to monitor economic development and improve state regulatory impact on economic entities.

The purpose of the article is to define accounting information systems as an element of enterprise information resource management, compare the criteria for the content of regulated (financial) and management reporting for the formation of an enterprise information resource. Research methods. General and special methods of scientific knowledge were used: system approach and system analysis (in determining the essence and basic elements of the assessment of information flows); historical and logical method (in the study of the formation, development and development of theoretical and methodological provisions for the formation and implementation of information accounting systems); analysis and synthesis (when developing proposals for the implementation of accounting information systems in the practical activities of the enterprise); monographic (when assessing the results of adaptation of employees of the enterprise, who should be responsible for the implementation of the platform). Research results. The great importance of the obtained theoretical and practical developments on the formation and use of information accounting systems as the basis for the formation of an enterprise information resource for the development of accounting theory and the introduction of its provisions into the practical activities of business entities has been proved. A number of practical situations that may accompany the implementation of information accounting systems for information support of effective management are stated. Scientific novelty. Review of the possibility of choosing an information platform on which the collection, processing and transmission of information will be carried out in order to make management decisions. Practical significance. The necessity of introducing accounting information systems at the enterprise is substantiated with the prediction of a number of methodological measures for the division of information, depending on its discreteness. It also identified the need to foresee a number of organizational paths for the implementation of platforms. Figs.: 1. Refs.: 12.