Tarasova T. Accounting and analytical providing of managing sustainable development of trade enterprises

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0517U000544

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

27-06-2017

Specialized Academic Board

Д 64.088.02

Kharkiv State University of Food Technology and Trade

Essay

Object - the process of forming accounting and analytical support for the management of sustainable development of trade enterprises; the aim is to identify problematic aspects of forming accounting and analytical support for the management of sustainable development of trade enterprises and scientific substantiation of theoretical and methodological provisions for their solution in the conditions of business instability; methods - general scientific and specific; results - solving the problem of complex substantiation of the methodology for forming accounting and analytical support for the management of sustainable development of institutional units by developing innovative tools for implementing sustainable development standards and quality management in the accounting system; novelty is the theoretical justification of the dominance of of business continuity principle; development of the model of system-forming components in accounting; improvement of methodological tools for diagnostics of sustainable development; improvement of methodological provisions for the formation and use of the reserve system; development of the model of the conceptual environment of controlling; formalization of attributive parameters of a professional accountant's judgment; development of the conceptual model of accounting and analytical support for managing the sustainable development of trade; the results are implemented in the production and educational process.

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