Обліково-аналітичне забезпечення управління сталим розвитком підприємств торгівлі: автореф. дис. на здобуття наук. ступеня д-ра екон. наук: 08.00.09 – бухгалтерський облік, аналіз та аудит

Abstract

Дисертація присвячена обґрунтуванню теоретико-методологічних постулатів формування обліково-аналітичного забезпечення управління сталим розвитком підприємств торгівлі та розробці інноваційного інструментарію імплементації стандартів сталого розвитку і якості менеджменту в систему бухгалтерського обліку. Поглиблено теоретичне обґрунтування принципу безперервності бізнесу як концептуальної основи сталого розвитку підприємств торгівлі. Досліджено діалектику розуміння системоутворюючих компонентів бухгалтерського обліку як засобу подолання інформаційної асиметрії. Запропоновано методологічні засади формування обліково-аналітичного забезпечення управління в контексті життєвого циклу підприємства. Зменшено ентропію сучасної парадигми обліково-аналітичного забезпечення ризик-менеджменту. Удосконалено методологічні положення формування і використання системи резервів як облікового інструменту забезпечення сталого розвитку. Поглиблено особливості концептуального середовища контролінгу як міжфункціональної технології управління сталим розвитком підприємств торгівлі. Обґрунтовано атрибутивні параметри професійного судження бухгалтера. Розроблено концептуальну модель обліково-аналітичного забезпечення управління сталим розвитком торгівлі в умовах інституційних перетворень.

Tarasova T.O. Accounting and analytical providing of managing sustainable development of trade enterprises. – Manuscript. The dissertation for competition of the degree of Doctor of economic sciences, speciality 08.00.09 – accounting, analysis and audit (by the types of economic activity). – Kharkiv State University of Food Technology and Trade of the Ministry of Education and Science of Ukraine, 2017. The dissertation is devoted to the substantiation of theoretical and methodological postulates for the formation of accounting and analytical support for managing sustainable development of trade enterprises, and development of innovative tools for implementing of sustainable development standards and quality management in the accounting system. Theoretical foundation of the principle of business continuity as a framework of sustainable development of trade is extended. The functional model of analytical accounting and analytical managerial support that is presented in the form of the construction of system-based and technological levels, the first of which describes the impact of the managerial system the controlled one, i.e. of administrative staff on structural divisions, and the second evaluates the impact of these influences. The classification of the types of information asymmetry of accounting and analytical support by institutional, economic and business interaction objects is suggested. It differs in the allocation of external information asymmetry that occurs under the influence of endogenous factors, and internal one, which takes into account the effect of exogenous factors. It made it possible to interpret the impact of information asymmetry on system-forming components of accounting and develop the concept of overcoming information asymmetry from the point of property interest position as the main subject of business assessment through modern price standards. The methodology of the formation of enterprise architecture as functional and operational synthesis technology of interim and subject area, which is the basis for the design of information management system and provides information support of business using ICT. The pyramidal model of accounting and analytical support aggregation is developed. It acts within the multidimensional accounting process that allows creating information resources based on the existing business processes in the information loop of front office; organize the sources of accounting and analytical support to satisfy the needs of back office management, to provide routine access of management, provide summary information about the real situation in business. Examining trade industry features affecting the sustainability management under the impact of the crisis, a logical model of diagnostics sustainable development in accounting and analytical provision system, which provides functional, financial and market diagnosis, and assess the level of control system reflectivity is developed. Within the modern paradigm of risk management, the measures of neutralization and monitoring are develop. They are formalized in the model of information support promoted by risk management, which presupposes provision of the situation analysis regarding business continuity, definition of the criteria for taking risks based on professional judgment and development of scenarios of rational managerial decisions on leveling effects of threats to sustainable development. The model of the space-time continuum as an effective anagerial construction of preventive monitoring organization that allows recognizing the risks of the business unit by the stages of preventive, reactive and adaptive-stabilization acts of managerial technologies of non-stop management directed towards risks resource minimization through reservation. The method of forming reserve system of the entity that is based on isolating effects of economic events allows creating accounting and analytical support for backup facilities - assets, capital and liabilities. Based on the position of a new management philosophy, the model of concept controlling environment in the management of sustainable development is suggested. It is a theoretical basis for constructing organizational structure of the controlling unit at trade enterprises, and methodological basis for defining the functions of controlling and formalizing its procedures, consisting of subjective (organizational architecture, scheme of economic relations, professionalism) and objective (management, marketing, targeting) component. A morphological matrix for the evaluation of professional judgment as a product of intellectual activity that determines the priority degree of criteria for the assessment of proficiency in quantitative and qualitative parameters is proposed. It made it possible to offer aggregated quality of a specialist's professional judgment, due to which the company's management received an effective tool for managing and motivating accounting and analytical staff. The conceptual model of accounting and analytical support of sustainable development of trade based on the technology of global accounting process in national accounts, the subject of which is determined by institutional units and objects - financial, intellectual, social, reputational and natural capital. It contributes to solving the problems of creation and distribution of value added cost, according to global accounting accrual basis for the grouping of economic transactions by the aggregated indicators of national wealth in the system of national accounts.