The dissertation is an independent completed scientific research of topical issues, containing original approaches to solving problems in the development of theoretical and methodological foundations for improving accounting support of controlling at the trade enterprise. Studies of the controlling's evolution development, its structure, types, functions and tasks made it possible to supplement the terms «controlling», «accounting support of controlling at the trade enterprise», «monitoring accounting support of controlling the trade enterprise». In order to generate relevant information to support managerial decision-taking process, a conceptual model of accounting support of controlling at the trade enterprise has been substantiated, covering a set of elements and considering well-functioning information interchange processes between the controller and other departments. From the standpoint of the process approach to accounting support of controlling at the trade enterprise, its theoretical justification is proposed. The model is created with the allocation of business processes, controlling subsystems, objects and tasks, which will allow us to assess the level and quality of accounting support for each of the mentioned components in the context of sustainable development. To ensure the high-quality functioning of controlling at the trading enterprise, its accounting support should be rationally and correctly organized, namely: collection, processing, transfer and storage of financial and non-financial data of the enterprise on the digitalization basis. For this purpose, six stages of organizing accounting support of controlling at the trade enterprise have been proposed.In the dissertation, the requirements for the formation of accounting information for controlling purposes are improved and two criteria are proposed: balance (assumes the use of both financial and non-financial indicators) and portability (allows the translation of information into digital form). To improve the accounting support of controlling, it is proposed to classify data on the capital of the trading enterprise in accordance with the International Integrated Reporting Framework and the distribution of value added. In order to improve the structuring of financial indicators in the controlling system, a checklist has been presented, consisting of three blocks: profitability indicators, solvency and liquidity indicators and value-based indicators that will help to analyze the financial condition and identify existing deviations, which will support timely management decisions. The thesis systematizes both non-financial indicators and indicators of accounting support of controlling at the trade enterprise on the three aspects basis of the balanced scorecard (BSC), which will improve the efficiency of managerial decision-making and ensure the achievement of operational and strategic goals of the enterprise and its divisions. In the course of study, a survey was conducted among competent employees of trade enterprises to identify and display accounting data in management reports and, as a result, a standard monitoring report in the controlling system was proposed to assess the fulfillment of the requirements established by the enterprise. With an eye to improve the monitoring of controlling's accounting support in the context of sustainable development, an integrated sustainability indicator is proposed, which will allow calculating the compliance of the current environmental indicators of an enterprise with the standards established by Ukrainian legislation. The presented fragment of the strategic map helps to better convey the accounting information to the controller about the position and implementation of strategic plans in the context of the social business of the enterprise to all its employees, and is also an effective way of documenting and monitoring, ensuring the speedy achievement of the set goals and the implementation of the mission. The dissertation proposes value added statement that helps to reduce the gap arising from the differentiated access of different groups of stakeholders to information. The main scientific results of the dissertation are implemented in the practical activities of the studied trade enterprises, namely: Titan Machinery Ukraine Ltd. (reference dd 05.10.2020 №12), METRO Cash and Carry Ukraine Ltd. (reference dd 19.10.2019 №11/09), Auchan Ukraine Ltd. (reference dd 05.07.2020 №23); Retail Association of Ukraine (reference dd 15.05.2021 №1). Provisions containing the dissertation were used in the educational process of Kyiv National Trade and Economics University for the preparation of a collection of test tasks for the discipline «Accounting and Taxation of International Corporations» (reference dd 22.09.2021 №2110/22).
