Zholobetska M. Accounting organization as a prerequisite for enterprise sustainable development

Object - the process of organizing accounting as a prerequisite for sustainable development of enterprises; purpose - substantiation of theoretical and methodological provisions and development of practical recommendations for the organization of accounting, aimed at ensuring sustainable development of enterprises; methods - general scientific and specific; results - the development of theoretical and methodological provisions and the development of scientifically sound recommendations for improving the organization of accounting, aimed at ensuring sustainable development of enterprises; novelty - conceptual bases of formation of qualitatively new format of information support system of heat supply enterprises management, reference model of organization of accounting system of heat supply enterprises, classification of types of activity of heat supply enterprises for the purposes of organization and accounting, methodical approach to organization of accounting of practical activity of heat supply methodological provisions of accounting for licensed activities of enterprises in the field of heat supply, organizational and methodological principles of internal audit of investment programs of heat supply, methodological provisions of internal audit of heat supply enterprises in terms of formation of tariffs for thermal energy.