SCIENTIFIC APPROACHES TO THE FORMATION OF A SYSTEM OF ACCOUNTING AND ANALYTICAL SUPPORT FOR THE MANAGEMENT OF SUSTAINABLE DEVELOPMENT OF AGRICULTURAL ORGANIZATIONS
Issue № 7, 2022, article № 3, pages 21-30
Section: REGIONAL ECONOMY
Original language title: НАУЧНЫЕ ПОДХОДЫ К ФОРМИРОВАНИЮ СИСТЕМЫ УЧЕТНО- АНАЛИТИЧЕСКОГО ОБЕСПЕЧЕНИЯ УПРАВЛЕНИЯ УСТОЙЧИВЫМ РАЗВИТИЕМ АГРАРНЫХ ОРГАНИЗАЦИЙ
Abstract: In the domestic and foreign scientific literature, various directions for improving the accounting and analytical support for managing the sustainable development of economic entities are being developed. A significant backlog of practical accounting from the achievements of accounting as a branch of scientific knowledge is revealed. At the same time, the system of indicators formed in the reporting in accordance with international financial reporting standards and domestic federal standards is limited to financial indicators. To improve the quality of accounting and analytical support of the management system, it becomes necessary to disclose information by generating financial and non-financial indicators about various types of capital, the business model of the organization, and significant risks. Existing reporting is limited to performance indicators for the calendar year. There is a need to provide information about the organization's strategy and the stages of its implementation in the long and short term. The article outlines approaches to the formation of reporting data that characterize the influence of various factors on the creation of value and values. The main directions for improving corporate reporting in the agricultural sector of the economy are based on the conceptual provisions of domestic and international financial reporting standards, as well as reporting standards on sustainable development and integrated reporting. With regard to the agricultural sector of the economy, it is proposed to draw up a report on value added, as well as to form separate elements of integrated reporting. The necessity of harmonization of financial and non-financial indicators to assess their mutual influence on the organization's ability to create value and achieve strategic goals is proved. Disclosed information of a financial and non-financial nature will allow us to analyze the efficiency of using various types of capital and assess the possibility of their reproduction, as well as ensure the sustainable development of the organization.
Authors: SHirobokov Vladimir Grigorevich