INFORMATION AND ANALYTICAL SUPPORT OF SUSTAINABLE AGRICULTURAL MANAGEMENT

Abstract

The purpose of the articles. Research of the content of information and analytical support in sustainable agricultural management and assessment of modern realities of the formation of a sustainable accounting system in domestic practice is the purpose of this articles.

The scientific novelty - is a comprehensive assessment of sustainable accounting and reporting as a tool for implementing the principles of sustainable agribusiness into national practice.

Studies have established that the concept of sustainable development is now a priority for the formation of international and national strategic plans and programs. Solving this task is impossible without the formation of a full-fledged information and analytical support system, the process of which is currently being created by the world's leading professional institutions. Under such circumstances, permanent accounting acquires a new meaning and functional orientation. It is proposed to see the vision of sustainable accounting as informational and analytical assistance in creating long-term social values on the basis of sustainable development of society. With such a methodical approach, sustainable accounting is considered as a tool for realizing the goals of sustainable development of agribusiness, and its functional plane is complemented by such elements as consistency, business navigation, support for the creation of long-term values and integration into the global accounting and economic space.

The formation of a system of information and analytical support for sustainable agricultural management at the current stage is determined by the incompleteness, low number of debatable issues and methodical disagreements. Today, this applies to the policy of valuation of fixed assets, expenses, liabilities and capital instruments, results of operations. These questions appear in the prism of the discussion of the leading professional intergovernmental commissions, the purpose of which is to form clear standards for reporting on the sustainable development of business entities.

Conclusions. Today, Ukraine is actively involved in the global processes of implementing the principles of sustainable development into national practice and drawing up reports on sustainable development. Reporting on sustainable development is currently becoming a standard of transparency, business openness, commitment of corporate values to public interests and a powerful lever for increasing the value of brands and business as a whole. At the same time, this practice is characteristic of large agribusiness at present. The key priority for the further development of transformational processes of sustainable management and the creation of an effective system of information and analytical support within the national accounting space is the internal management accounting and reporting of agricultural companies.