BUSINESS INFORM №4-2018

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37

Section: Accounting and Auditing
UDC 657.22:65.016(477)
Krutova A. S., Nesterenko O. O.
The Prospects of Development of an Accounting System of Enterprises of Ukraine (p. 261 - 266)
The article is aimed at developing a multi-purpose integrated accounting system, which is able to provide information for calculating indicators of the integrated report for all sections and allows to expand the object composition of accountance. It is proved that the basis of information provision of the management of modern business is the priority perception of accountance as a producer of accounting-reporting information. It is substantiated, that for formation of the integrated reporting it is necessary to introduce into practical activity of economic entities a multi-purpose integrated accounting system which represents an integral accounting-analytical complex. The multi-purpose integrated accounting system includes a traditional accountance system and is complemented by environmental, social, and strategic constituents. The complex characteristic of ecological, social, and strategic accounting is provided, their methods are defined, and the information which they produce is systematized.
Keywords: integrated accounting system, integrated reporting, sustainable development, social accounting, ecological accounting, strategic accounting.
Fig.: 1. Bibl.: 23.

Krutova Angelika S. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Finance, Analysis and Insurance, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]
Nesterenko Oksana O. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Finance, Analysis and Insurance, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Krutova, Angelika S., and Nesterenko, Oksana O. (2018) “The Prospects of Development of an Accounting System of Enterprises of Ukraine.” Business Inform 4:261–266.

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