EDN: IOGYDQ
Authors:
IEVLEVA Alina Igorevna, STUPAK Yaroslav Yuryevich, IZZUKA Tatiana Borisovna
Abstract.
The accounting and analytical system is an extremely useful planning tool, thanks to which an economic entity can ensure sustainable development. Thus, a set of measures aimed at the collection, processing and analysis of integrated reporting of the enterprise will allow to fully monitor financial indicators, to analyse the subject's production and non-financial processes to achieve the optimization of business processes and its long-term sustainable development. This paper analyses various theoretical aspects of the accounting and analytical system with a detailed analysis of the approaches of domestic and foreign researchers, based on which it was concluded that the components of the accounting and analytical system largely depend on the macro- and meso-environment of the company, and the accounting and analytical system itself serves as a tool to mitigate their negative externalities of the business environment. It is important to note that in order to increase the practical and scientific significance, the authors demonstrated on the example of IEMZ Kupol JSC that with the help of the accounting and analytical system it is possible to fully analyse the financial stability of the subject along with the prevention of its crisis state, which can be used in the future to make strategic decisions in the field of its sustainable development.
Keywords:
accounting and analytical system, solvency, financial stability, sustainable development, integrated reporting
