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Purpose. The purpose of the study is to develop the accounting aspect of business process engineering as the main tool in management. Methodology / approach. The research uses methods of scientific abstraction, grouping and systematization to identify the current state and outline the directions of development of accounting engineering. Methods of analysis and synthesis, as well as the coefficient method for the development of the analytical component of cash management are used. Results. Engineering is an effective tool for optimizing business processes of enterprises. It should be considered as a way of implementation into a certain sphere of human activity non-specific (foreign) tools, techniques, methods, etc., aimed at solving problems that cannot be solved by the existing tools specific to this area of activity. Accounting engineering is the process of developing, designing and implementing innovative tools, methods and techniques borrowed from other sciences that are used to improve accounting as a system that provides information to the management system. It is a platform for generating the accounting information needed to make strategic management decisions. The effect of accounting engineering is analyzed on the example of cash management, as current trends are focusing more and more on cash flow as the main object of financial management of the enterprise. A cash management mechanism based on accounting engineering is proposed, which includes the following stages: cash flow planning and forecasting, adherence to the schedule of receipts and payments within budget limits, evaluation of cash management efficiency. Originality / scientific novelty. It is proved that the need for engineering for accounting science and practice is necessitated by the need to form special ways to solve problems that have remained unresolved for accounting for a long time and could not be solved due to limited methodological approaches, methods and techniques. The influence of accounting engineering on the efficiency of the management system on the example of cash management is outlined. Practical value / implications. The application of business process engineering in cash flow management of the enterprise by assessing the value of the integrated indicator of cash flow management has identified a number of cash flow management problems, their causes, consequences (risks) for the company and provide suggestions to minimize identified risks.

The article investigates the history of stages of emergence and formation of accounting in enterprise management in different countries of the world, taking into account domestic experience, and also determines its development in ensuring strategic decision-making. According to the results of the study, it is found that in the countries of the world there is no single approach of interpretation of "management accounting". It is justified that for English-speaking countries only, the concept of "management accounting" is generally accepted. It is determined that the term "management accounting" is a misinterpretation of the phrase "Management accounting", which literally means "management accounting", not management accounting. This made it possible to clarify the modern understanding of management accounting, which comes down to the disclosure of its first part, that is, the emphasis on the word "managerial", because it is this definition reveals a meaningful content of what is expected of such accounting and what it is intended for. It is determined that the development of management accounting is in an interdisciplinary direction. Systems theory and analysis, law, economic cybernetics, mathematics, probability theory, modeling, models and decision-making methods, information technology and programming. Such synergetics helps to strengthen accounting in business management of enterprises. The study of the historical evolution of management accounting component revealed the patterns of its formation and helped to highlight the six stages of its development in management. Selected stages of accounting form reflect the development of its organization and methodology in management, thereby attesting to the emergence of new ever-growing requirements for both accounting and its data.

The publication analyzes the existing experience in the formation of integrated reporting by enterprises operating in Ukraine, a model of integrated reporting acceptable for use on its basis was developed and its role in ensuring a balanced system of indicators of the management system of domestic enterprises was outlined.The analysis of scientific research was carried out and it was concluded that the vast majority of domestic scientific approaches observe that integrated reporting considers a business entity as a mechanism for creating added business value, while the international experience of forming integrated reporting is characterized for the most part by considering such reporting as the basis of information about sustainable development indicators.The author's vision of the place of integrated reporting in the process of formation of business value is revealed, the level of spread of the practice of preparing integrated reporting in the world for 2017-2020 is summarized, the dynamics of the formation of integrated reporting of economic entities of Ukraine for the analyzed period are given. The state of formation and publication of financial and non-financial information as of September 1, 2021, was analyzed (using the example of agricultural enterprises of Ukraine). At the same time, the dynamics of the number of economic entities of Ukraine that submit reports in accordance with GRI standards have been revealed.The article proposes the author's own model of the integrated report of the agricultural enterprise, the mechanism of accounting and analytical support of the balanced system of indicators. The procedure for forming a matrix of a priori indicators of a balanced system according to an integrated report has been developed. The studies are summarized by presenting the author's vision of the Concept of the development of integrated reporting in providing a balanced system of indicators for the needs of the management system.

Abstract. Research is aimed at developing theoretical and methodological provisions and creating practical recommendations for the organization of the integrated reporting formation, taking into account the analytical indicators in conditions of growing information needs of users. Main principles and provisions of modern economic theory, theory of accounting and economic analysis, scientific research of domestic and foreign scientists on problems of organization of integrated reporting are the theoretical and methodological basis of the research. General scientific methods were used: deduction and induction, synthesis and analysis, formalization and detailing, comparison and analogy, the method of theoretical generalization to gain the aim of the work and to solve the certain tasks. The result of the research is the development of a scientific and methodological approach for the implementation of integrated reporting in the practical activity of the enterprise. The organization of the integrated report formation will provide the solid background for the business in the form of complex integrated financing and non-financing indicators of the enterprise, which will define the main tools, methods, procedures, observance of basic and additional principles of formation of the system of accounting and analytical information. The mechanism of the organization of the integrated reporting formation as scientific and methodological approach is developed for the implementation of the integrated reporting in the practical activity of the enterprise, which consists of organization stages: the organization of the economic processes of the integrated accounting system; the organization of the accounting support of the integrated reporting formation; the organization of integrated reporting formation. The implementation of proposals in the practical activity of the enterprise will allow: publication of the integrated reporting with the responsibility for the completeness and accuracy of the information on the «Unified portal of integrated reporting of the enterprises and organizations of Ukraine», which will be the background of the sustainable development of business and national economy, social and ecological security of the country. The well-designed mechanism will ensure high efficiency indicators and results of the subjects and protect stakeholders from the risks of obtaining inaccurate or incomplete information or not receiving it at all. Keywords: integrated reporting, organization of the integrated reporting formation, financial and non-financial information, social responsibility of business. JEL Classification O3, Q43, P5 Formulas: 0; fig.: 3; tabl.: 1; bibl.: 15.