Formation of sustainable development reporting social component as economic security management element
Journal Title: Вісник Житомирського державного технологічного університету. Серія: економіка, управління та адміністрування - Year 2017, Vol 80, Issue 2
Abstract
This research analyzes the various scientific approaches to accounting which helped establish the absence of the single classification mechanism for social activity objects that are identified as accounting objects, which cause the formation of false, incomparable, incomplete and confusing information for interested users to make their relevant decisions. It suggests the list of accounting objects of enterprise’s social activity, which the authors single out at the request of reporting on sustainable development. The process of documenting the social activities is analyzed; the paper determines the areas where it is necessary to improve the existing primary documents. The analytical sections on the accounts of social operations of the company are showed. The article proposes the accounting display of economic operations of social activity as the basic information support of the sustainable development reporting social component formation. The authors introduce the form for the internal report, which aims to summarize the social activity aspects of entities.
Authors and Affiliations
V. V. Nonik, О. М. Baryshnikova
Keywords
Related Articles
- EP ID EP273890
- DOI -
- Views 103
- Downloads 0
Methodological bases of evaluation of multilevel indicators (on the example of enterprise economic security)
The article shows that the existing approaches to the assessment of components located at different levels of the multi-level indicator hierarchy and directly of itself have significant drawbacks, and this fact actualize...
Mechanisms of global financial crisis (2007–2009)
The speculative boom in the mortgage market, the systematic underestimation of market risks, and the global imbalance of investment and savings have become the general economic causes of the global financial crisis. The...
Early phase in e-money development: from Edvard Bellamy to Frank Macknamary
The article examines the phases of e-money development from the first mentioning of «a credit card» in literary sources to the appearance of Diners Club which preceded modern credit cards. The author has used the histori...
Substantiation of enterprises’ personnel potential characteristics
Globalization and innovation processes, which cover all the spheres of society, change the conditions for human administration in socioeconomic processes, actualizing the researches in the field of substantiation of crit...
Economic expectations of financial sector agents in the context of central bank communication policy
Estimating the economic expectations of financial sector agents makes an invaluable contribution to the development of the country's monetary system. With the help of communication policy, the central banks of the world...