№ 2/2022

Fìnansi Ukr. 2022 (2): 88–98https://doi.org/10.33763/finukr2022.02.088

ACCOUNTING AND AUDIT

HUTSALENKO Liubov ¹, MARCHUK Uliana ², CHABANYUK Olha ³

¹National University of Life and Environmental Sciences of Ukraine
OrcID ID : https://orcid.org/0000-0001-5181-8652
²SHEE “Kyiv National Economic University named after Vadym Hetman”
OrcID ID : https://orcid.org/0000-0003-0971-1303
³SHEE “Kyiv National Economic University named after Vadym Hetman”,
OrcID ID : https://orcid.org/0000-0003-0067-3232

Accounting in information sustainability of business processes of the enterprise

The article focuses on the importance of information in the business management process. The changes in the economy of states and enterprises related to the COVID-19 pandemic and appropriate quarantine measures are indicated. The dynamics of changes in the financial results of large and medium enterprises of Ukraine is shown. The assessment of small business and its vulnerability to the impact external factors and unstable economic situations are carried out. The problem of unemployment growth in Ukraine in 2019-2020 and the impact of COVID-19 on employment are highlighted. It is proved that information support of sustainability of enterprise’s business processes is important in the context of obtaining information that is key to business decisions. The algorithm of interaction of external business environment (suppliers, buyers, competitors, agents of interaction) and internal business environment (goals, resource potential, infrastructure, key influences, risks and opportunities of economic entity) for objective assessment of enterprise and role of information in the strategy of its performance has been created. The special place and role of strategic accounting in the enterprise management system is highlighted. It is stated that the increase in problems and premature closure of small businesses are confirmed by the lack of adequate anticrisis management strategies. Ukraine's tasks in restoring public confidence (stability of macroeconomic environment, integration strengthening, strengthening of financial stability, creating a favorable environment for business, stopping further loss of investment potential, improving living standards and well-being) are pointed out. It is stated that the accounting system is designed, along with the formation of information for external users, to provide management with the necessary and timely information in order to make strategic decisions. The system of strategic accounting plays a special role in providing information to the effective operation of the enterprise and its structural units.

Keywords:strategic accounting, information, business processes, management, information environment

JEL: M13, M40, L10, L86

Hutsalenko L. . Accounting in information sustainability of business processes of the enterprise / L. . Hutsalenko, U. Marchuk, O. Chabanyuk // Фінанси України. - 2022. - № 2. - C. 88-98.

Article original in Ukrainian (pp. 88 - 98)

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