THE PLACE AND ROLE OF THE SYSTEM OF ACCOUNTING AND ANALYTICAL SUPPORT IN THE MANAGEMENT OF SUSTAINABLE DEVELOPMENT OF THE ORGANIZATION

The purpose of the article is to determine the structure of the system of accounting and analytical support of sustainable development and its place and role in the management of the organization. The article highlights the elements of the management model of sustainable development of the organization (strategy, principles, subjects and objects, functions, methods, technologies, management decisions). Qualitative characteristics of accounting and analytical information, which are formed under the influence of accounting and management environments, are shown. The relationship between the model of sustainable development management as well as the system of accounting and analytical support of sustainable development is defined, which with the help of accounting, analytical and non-financial information subsystem forms accounting and analytical information of financial and non-financial nature for management purposes. The article establishes the place and role of accounting and economic analysis in the management of sustainable development of the organization through the formation of theoretical and methodological provisions, that contribute to the achievement of sustainable development goals at micro and macro levels.


JEL Classification: М15; М41
Formulation of the problem. In order to operate effectively, economic entities need to significantly change established approaches to management. The growing uncertainty and dynamism of the external environment objectively affects management methods from the standpoint of improving its tools. Among these tools an important place is given to the system of accounting and analytical support. The formation of a system of accounting and analytical management of sustainable development involves the need to build a model of sustainable development management of the organization. If the essence, structure and properties of any model depend on the purposes for which it is created, its purpose is to establish a link between the system of accounting and analytical support and management of sustainable development of the organization in the process of displaying all its elements with their properties, functions, features and the establishment of interdependencies and relationships between them. When forming a system of accounting and analytical support, as a component of information support for sustainable development management, it is important to take into account the relationship of its subsystems (functional components), management models with components of sustainable development (economic, environmental and social), which will influence the generation of data in order to develop effective management decisions.
Analysis of recent research and publications. Problems related to the management of the organization are covered in the articles of such scientists as D.V. Arutyunova [1], V.A. Willow [2], V.D. Gribov [3], O.O. Gutorova [4], J.S. Zavdasky [5], V.V. Evdokimov [7], I.V. Kalnytska [9]. At the same time, issues related to accounting and analytical support in the management of sustainable development of the enterprise are relevant and require further research and development in order to improve the management system of the enterprise as a whole.
Formulation of the goals of the article. The purpose of the article is to determine the structure of the system of accounting and analytical support of sustainable development and its place and role in the management of the organization.
Presentation of the main research material. The theoretical aspect of the formation of the management model of sustainable development touches upon its system-forming elements. The development of professional sources on management [1,2,3,4,5,6] allowed to identify the following elements: strategy, principles, subjects and objects, functions, methods, management technology, and managerial decisions. Clarifying their content is appropriate in the context of forming a management model focused on decision-making by stakeholders, taking into account the provisions of sustainable development.
From the standpoint of management, management means the purposeful influence on the economic process, object or system to maintain their stability or transfer from one state to another, taking into account certain goals. Management of sustainable development of the organization is a new concept of management, which is becoming more common in economics in solving pressing global social problems (declinging quality of life, exacerbation of social conflicts in society due to property inequality), economic problems (global financial crisis, weakening role of the state as a regulatory institution in connection with the formation of supranational economic actors -Економічний вісник Дніпровського державного технічного університету transnational corporations, unregulated financial speculation in global financial markets), environmental problems (increase in pollutant emissions, ozone formation, reduction of land area, deterioration of environmental indicators) [7, p. 187].
Based on this, the essence of sustainable development management of the organization is to develop a set of measures aimed at ensuring the harmonization of economic, environmental and social components of activities based on sound data generated by management information subsystems (Fig.  1). In each subsystem there are more detailed levels of management. Thus, in the subsystem of economic activity management the levels of management of operational, financial, investment activity are distinguished; in the subsystem of environmental management -environmental safety management; in the subsystem of social activity management -management of social security, social protection of personnel and social infrastructure.
The sustainable development management system, like management in general, includes strategic and operational management. In the context of the organization's orientation towards achieving the goals of sustainable development, strategic management is based on human potential as the basis of the organization, with the orientation of production activities towards consumer demands and environmental protection, flexible response to changes in the organization, in accordance with outside challenges, which allow to achieve competitive advantages, all taken together allow the company to survive in the long run, while achieving its goals [8, p. 32].
Accordingly, the operational management of the organization is a set of interconnected and interdependent methods of technical support of production, organization of planning, accounting, analysis and regulation of the production process to ensure comprehensive and timely implementation of the production plan and supply of products or services with the best use of available company resources, taking into account the needs of staff and environmental safety.
An important system-forming element of the sustainable development management model is the choice of strategy as an idea of how to achieve the goal of the organization (within its mission), which takes into account external and internal conditions of its existence and reflects the main stages of achieving the goal. At present, organizations are close to choosing a strategy for sustainable development at the micro level, which is part of the strategy for sustainable development of the country. This is a complex task that requires significant expansion of the list of management principles used as the starting point of any theory. The principles of management of sustainable development of the organization are based on the general principles of management theory, which are modified depending on the definition of the essence of management of sustainable development of the organization. Elaboration of scientific sources [2,3,5] confirms expediency of application of those principles whose observance in management will provide achievement of the purpose of sustainable development, namely: scientific approach (use of the newest methods and means of management of sustainable development), rationality (maintenance of profitability of functioning of the organization taking into account activity of ecological and social nature), continuity (continuous implementation of the process of managing the sustainable development of the organization), consistency (taking into account all factors and analysis of their impact in interdependence and interconditionality), flexibility (adaptability to unstable conditions caused by environmental and social risks), purposefulness (reality and achievability of sustainable development goals), compliance with the capabilities of the executor (compliance of management functions with the capabilities of the executor), hierarchy of management levels (control of each lower level by a higher level body).
The next main elements of the management model of the organization are the subjects and the object of management. Management entities in the person of a manager or a group of managers are empowered to make management decisions, ie to direct influence on the object of management. Objects of management should be property, sources of property (capital, liabilities), business processes (supply, production, sales), actions and activities of staff, communications (external and internal). A specific object is accounting and analytical information for the purposes of managing economic, environmental and social aspects of activities.
The management of sustainable development of the organization is implemented through appropriate functions. Management functions and their manifestations in the components of sustainable development are given in table. 1. The implementation of management functions is carried out using certain methods. If the method is understood as a set of techniques and methods of cognition of the object of study, the management method can be defined as a set of techniques and methods of influencing the subject of management on the managed object to achieve the goals of functioning and development of the organization.
In the context of solving problems of sustainable development, we distinguish the following management methods: organizational and administrative, based on direct policy guidelines; economic, conditioned by economic relations and socio-psychological ones, used to increase social activity of employees [3, p. 60]. Their action is intensified within the management process aimed at achieving certain goals of sustainable development of the organization, through the implementation of certain functions, ie a kind of management technology as another system-forming element of sustainable development management model, implemented through appropriate managerial decisions.
Within the concept of sustainable development, management decisions are distinguished according to economic, environmental and social aspects of activity.
As a necessary component, management decisions are included in the process of implementing all managerial functions, in particular, accounting, control and analysis, which represent one of the mechanisms for their implementation. The provision on the key role of management decisions in the management system of the organization is consistent with the definition of management, formulated in the research process as a set of system-forming elements aimed at implementing management technologies, the end result of which is the management decision-making process. The content of management decisions is logically expanded by their decomposition as a method, "which will help to break down complex phenomena including managerial decisions into simpler ones, thus providing a deep insight into the essence of the phenomenon and determine its content" [9, p. 61].
The method of decomposition makes it possible to further develop methodological approaches to the formation of a system of accounting and analytical support for sustainable development of the organization. Економічний вісник Дніпровського державного технічного університету -production planning; -organization of the production process; -regulation of production activities; -stimulating the growth of production unit of accounting and analytical management -production accounting; -analysis of production volumes and reserves of their growth; -control of production costs -material and technical supply (operational management) -procurement planning; -organization of procurement, warehousing, transportation, posting of stocks; -procurement regulation; -stimulating effective procurement unit of accounting and analytical management -procurement accounting; -analysis of procurement volumes; -procurement control -marketing (marketing management) -sales planning; -organization of marketing information collection; -regulation of marketing activities; -stimulating sales growth unit of accounting and analytical management -accounting for product sales; -analysis of sales volumes and reserves for their growth; -control of sales rationality -finance (financial management) Based on this, the most optimal approach for the formation of system of accounting and analytical management of sustainable development of the organization is clearly defining the list of management decisions with subsequent determination of the need for quality accounting and analytical information.
The components of sustainable development to ensure the management of the organization require such qualitative characteristics of information that would meet the diverse needs of users. We will use the approach considered by M.M. Shigun to determine the requirements for information and quality characteristics of financial statements [10, p. 203], which, taking into account certain aspects will allow to allocate its qualitative characteristics in accordance with the purpose of using information to manage sustainable development. Among the large number of qualitative characteristics, requirements, properties, below presented are the following qualitative characteristics of accounting and analytical information to manage the sustainable development of the organization: 1) qualitative characteristics that are formed under the influence of the accounting environment (relevance, reliability, reliability, comparability, and completeness); 2) qualitative characteristics that are formed under the influence of the accounting environment (optimality, efficiency, and forecast value).
These qualitative characteristics of accounting and analytical information should be compared with possible management decisions for segments (components) of activities in accordance with the principles of sustainable development using the matrix method, which will assess the information capabilities of subsystems (functional components) of accounting and analytical management of sustainable development.
The final stage of the technology of substantiation, development and implementation of management decisions is the assessment of their effectiveness and efficiency, which allows to establish the quality of management decisions as a set of parameters that ensure its purpose in the management model of the organization. In the scientific literature, these parameters are clearly defined, and they include: validity, timeliness, consistency, optimality, brevity and clarity, specificity over time, effectiveness, and efficiency [9, p. 211].
Accordingly, the final system-forming element of the formation of the management model of the organization is determining the system of indicators for assessing the effectiveness and efficiency of management of economic, environmental and social aspects of activity. The effectiveness of management means the ability of the management system to ensure the achievement of end results that meet the goal and meet the specific needs of man, society, state, as well as create conditions for sustainable development of the organization. At the same time, management efficiency is a relative characteristic of the effectiveness of a particular management system which is reflected in various indicators of both the object of management and, in fact, managerial activities [3, p. 211].
Forming a model of sustainable development management of the organization on the basis of certain system-forming elements, provides a definition of the role, place and value of information formed by the system of accounting and analytical support of sustainable development (AAS SD), considered as a set of subsystems: accounting, analytical and special subsystem . Each component has its own goals and objectives that must be achieved within the management subsystems: in the economic, environmental and social spheres of sustainable development. This promotes the formation of a comprehensive information system, interconnected with the system-forming elements of the management model of the organization, components of sustainable development and components of the system of accounting and analytical support of sustainable development, which will allow operational and strategic management decisions (Fig. 2).

Fig. 2. Integrated information system for sustainable development management of the organization
Source: developed by the author For the successful development of information system for sustainable development management of the organization it is important to outline the role, importance and place of each component of sustainable development in its activities.
To do this, it is necessary to define and justify the content of environmental and social processes in the constituent documents, develop environmental and social policies, linking them with the economic policy of the organization, justify the strategy of the organization, which will prioritize activities related to environmental social aspects of activity.
The defined provisions on the relationship between the management model and the system of accounting and analytical support allow to establish the place and role of accounting and economic analysis in the management of sustainable development of the organization (Fig. 3).
Conclusions. The studied theoretical aspects of the management system of sustainable development of the organization in conjunction with the system of accounting and analytical support is the basis of information management system, which provides information capable of generating information product for management decisions by stakeholders taking into account the impact of organization on the economy society. Important components of the system of accounting and analytical support of sustainable development are accounting, analytical and subsystem of nonfinancial information.
The management system of sustainable development of the organization is based on information capabilities of accounting and economic analysis which with the help of theoretical and methodological provisions contribute to the sustainable development of the organization at the micro level and achieve sustainable development goals at the macro level.

Economic activity of the organization
Economic aspects -operating activities (supply, production, sales); -investment activity; -financial activities Environmental aspects -environmental activities; -ecological safety; -nature management Social aspects -social welfare; -social protection of staff -social infrastructure management; -social events Management system for sustainable development of the organization based on information capabilities Accounting (Formation of an information model of economic processes to fully and accurately reflect the economic, environmental and social aspects of activities and provide stakeholders with complete, truthful, unbiased information about the actual economic activity of the organization and its prospects, as well as the external environment of the organization to make decisions in order to achieve the goals of sustainable development) Economic analysis (formation of information to identify the nature and extent of the impact of economic, environmental and social factors on economic activity, as well as economic activity on the economy, environment and society on the basis of causation, which provides a basis for management decisions in the implementation of tasks sustainable development) Growth of production, improving the quality and competitiveness of products, obtaining positive financial results

Sustainable development goals
Сприяють Sustainable development of the state (macro level)