ECONOMIC SUPPORT SOCIAL AND ENVIRONMENTAL COMPONENTS OF SUSTAINABLE ENTERPRISES OPERATING ACTIVITIES: ACCOUNTING APPROACHES

Abstract

Analyzes the need for implementation of analytical accounting indicators of economic support for social protection and environmental safety within the business enterprise. Taking into account international practices are based on basic and derived economic indicators, qualitative and quantitative environmental safety, performance of social security of employees. The problems of managerial accounting centers of responsibility in terms of economic, social and environmental indicators, monitoring their resources. The method of accounting organization and balance of operations, alternative sources of financial provision of socio-economic balance: by introducing analytical sub-accounts for costs by a specially created from the profits of the Fund, through the creation of a special type of software.