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Introduction. Achieving the Sustainable Development Goals (SDGs) within the framework defined by 2030 is possible only if the socially responsible behavior of citizens, businesses, and public administration bodies is activated in tandem. And business has the most significant role here. The role of management accounting in achieving SDGs has practical dimensions and a strategic task arises to form such accounting and analytical information that can help in achieving the 17 SDGs. Such information should be public, i.e. presented not only to internal stakeholders, but also to external ones, and also show both positive and negative impacts of business on the community and the country within which it operates. Problem Statement. Since there is an objective need to consume accounting and analytical information of a strategic nature in the context of SDGs to meet information needs of various groups of stakeholders, it is worth talking about expanding the traditional understanding of the essence of management accounting (that is, in its legislative definition). Purpose. Rethinking the essence of management accounting in the context of its role in achieving SDGs and making proposals for improving the legally established definition of the term “management accounting” in Ukraine. Methods. General scientific and special methods are used, such as logical analysis, synthesis, comparison, theoretical generalization, and abstract-logical. Results. The conducted analysis of the role of management accounting in achieving SDGs casts doubt on the generally accepted statement that management accounting forms information only for internal users. The article presents arguments that prove the need to amend the Law of Ukraine “On Accounting and Financial Reporting in Ukraine”. The definition of management accounting is proposed, which, taking into account the potential of accounting tools in achieving SDGs, can provide modern information needs of stakeholders motivated by socially responsible behavior. Namely, management accounting should be interpreted as a system of collecting, processing, preparing, and analyzing financial and non-financial information about company's activities for various groups of stakeholders in the process of making management decisions. Conclusions. The clarity in the theoretical aspect regarding the interpretation of the essence of management accounting and confirmation of this in normative legal acts will be an impetus for expanding the practical implementation of management accounting in solving the problems of sustainable development.

Introduction. In the context of systemic changes in the country's economy caused by global challenges, the development of transport infrastructure, which is used by absolutely all types of economic activity, is important. The article states that the logistical ties that have been formed since independence and in cooperation with international partners have been partially lost during the military aggression by Russia. Today, one of the important conditions for the active development of the logistics transport system, including rail transport, is the inflow of investment resources, which is possible by finding sources of funding to improve new enterprises or by updating the material and technical base and highly professional staff. Therefore, a comprehensive study of the processes of supporting the railway industry as the main carrier of most passengers and goods is needed. The purpose of the article is to study the peculiarities of the development of the logistics system of railway transportation in the conditions of modern challenges. Results. The article analyzes the theoretical and methodological approaches on the basis of which the idea of the study is formed and highlights the main directions of development of the logistics system of railway transportation. A retrospective and the current state of transport in Ukraine, both cargo and the number of passengers are reflected. The main problems that arise today in the logistics system of rail transport are described, in particular in the conditions of fierce competition of such carriers as cars or air transport. Conclusions. The article substantiates the essence and features of supporting the development of the logistics system of railway transportation in the context of systemic changes and the integration of Ukraine's economy into the economic system of EU member states. A number of measures aimed at high-quality investment support of the railway logistics system are proposed, which is extremely important today in the conditions of competition between different transport carriers. Key words: transport, logistics system, railway transportation, transport infrastructure.

The methodical approaches, principles, and methods of accounting and analytical support in the context of the economic security of agricultural enterprises are considered in the article. The methodical bases of the effective functioning of the accounting and analytical systems of the business entity are determined. Approaches to the functioning of the business entity in the enterprise management system have been developed. A number of basic provisions for a comprehensive study of accounting and analytical support in the context of economic security of agricultural enterprises need to use such methodological tools in order to study all the components of the formation and subsequent functioning of accounting and analytical support in the context of economic security of agricultural enterprises.