This article explores the possibilities and prospects for the introduction of accounting processes in order to improve the organization of accounting in the enterprise. The theoretical content of the process approach to management is investigated and the definition of the concept "accounting process" in the context of business and non-business entities is proposed. Modern complex conditions of socioeconomic development require dynamic changes in the methodology and organization of accounting. The improvement of information technologies and their implementation in the process of accounting and analysis has set the task of developing crosscutting business processes that will include accounting and analytical processes. The article substantiates the possibility of distinguishing the accounting process as an independent business process, since it has all the characteristics of the process (initial data, results, resources), as well as the result of the introduction of the accounting and analytical process, the final product is formedfinancial reports. Taking into account the peculiarities of the economic and organizational activities of legal entities, it is proposed to apply the following terminology of the definition "accounting process": a business accounting process for an enterprise, since an economic benefit must be obtained to evaluate its application; the accounting process, for a non-profit entity, since the assessment of its use will be mainly a socioeconomic effect. It is safe to say that accounting has moved from simple accounting and analytical information support to accounting management of enterprise economic processes, becoming one of the main types of management. The subject of accounting in a balanced development is the management and control of internal and external processes, and in the course of organizing accounting, engineering tools are used. In addition, the article substantiates the composition of indicators for assessing the effectiveness and efficiency of accounting processes. They are divided into three main groups: product performance indicators; process efficiency indicators; customer satisfaction indicators.
The relevance of the study is due to the need for changes in the methodology and organization of financial and information support for the activities of business entities taking into account modern socioeconomic transformations. It has been established that awareness of limited resources and the introduction of programs for their conservation, ensuring the harmonious development of mankind has an impact on the conduct of economic activity. In addition, the need for systematic research aimed at creating modern information support for an environmentally-oriented enterprise management system is maximally connected with the need for close cooperation with international financial organizations, among which are comparability and objectivity of indicators. This confirms the importance of reflecting the above trends in the accounting methodology-a system that generates information about the results of an enterprise. The article substantiates that the formation of a modern system of financial and information support for business activities aimed at the conservation and rational use of natural resource potential at the micro level will minimize financial risks associated with environmental changes, and at the macro level it will help to achieve the goals of environmentally sustainable development and implementation of state programs environmental safety of Ukraine. The main global forms of non-financial reporting are analyzed, as well as the domestic Management Report for the publication of information on environmental aspects of economic activity. Given the recommendations of the International Federation of Accountants on the dissemination of the use of integrated reporting, considerable attention is focused on the study of the reflection in it of the environmental components of the enterprise. It was found that based on integrated reporting, not only climate change strategies are formed, but also information on how climate change affects the enterprise's business strategy and its ability to create value. Thus, integrated reporting formalizes the process of building strategies. Building an enterprise management system based on long-term strategies will not only reduce climate risks, but also create better models for building business structures, increase the stability of capital markets and global financial stability. accounting system, the introduction of environmentally oriented accounting systems will, in addition to increasing the quality of accounting and analytical information, achieve global sustainable development goals and ensure environmental safety, stimulate the subjects of the domestic economy to protect, reproduce and rational use of natural resources.
The relevance of the study is due to the need for a systematic study of the issues of methodological support for the analysis of innovative activities of enterprises in the context of the development of the digital economy. It has been established that a feature of the information and analytical system for managing innovation is the use of a set of methods: statistical, economic and mathematical and specific methods for predicting the results of innovation. At the same time, the system of methods and techniques for analyzing innovation activity significantly differs from the traditional toolkit, since in most cases the object of management is unique in its kind, and the subject of an innovative project (innovative product), as a rule, has no analogues.The article substantiates the need to apply analytical procedures at all stages of the implementation of innovative projects. It is proposed to conduct the process of assessing the effectiveness of the implementation of an innovative project in the following stages: monitoring the external environment, determining the innovative potential of an enterprise, studying the effectiveness of an innovative project, quantitative and qualitative analysis of the risks of innovation, economic analysis of innovation, development of an innovation strategy.A method is proposed for determining the price of innovative products as an important component of assessing the effectiveness of an innovative project, and the main indicators of the effectiveness of innovative activities are highlighted. The results of the calculation of certain indicators form the basis for making decisions on the administration of innovative activities, and their factor analysis will determine the unused reserves of growth in the efficiency of the enterprise’s innovative activities.It was found that in the digital economy, classical methods of economic analysis of innovation activity are complemented by innovative ones, such as simulation modeling, decision tree, sensitivity analysis, correlation-regression and variance methods, probability method, analog method, SWOT-analysis, PEST-analysis, SNW-analysis, R-analysis.It has been determined that the analysis of innovation in the digital economy provides for the creation of a fundamentally new information model using modern technical and technological means of collecting and processing significant data sets, the functioning of which should be based on the principles of «consistency» and «communication».
The article is devoted to the problems of providing a sustainable regional economics, which is a priority when implementing administrative-territorial reform. Indexes of sustainable economic development are given. The accuracy of accounting insights from social, economic and ecological business activity of the entities is pointed out. The sustainable activity of regional social and economic development on micro, meso and macro levels is analyzed, the indexes of accounting and financial reporting are being used.
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