Classification of socially responsible activities enterprises in the process of sustainable development for purposes of management accounting

Authors: 
Usatenko A.V.

Two concepts of social responsibility and sustainable development aimed at finding out
objects of managerial accounting for socially responsible activity of companies during their
sustainable development were compared. The main components of the global process of
balanced and gradual changes, as well as elements of the social responsibility, as the internal
policy of companies, were outlined. It will allow companies to solve the problem of the
accurate definition of strategic goals implying sustainable development, social responsibility
and economic results.
To organize managerial accounting for socially responsible activity of companies during
their sustainable development, we need to provide a definition and analyze different attributes
of the notion. When considering analysis itself, we usually mean splitting information abouta
certain object for finding its details and components, establishing their relationships with
other elements for further analysis, development and forecasting. As a result of such analysis,
we created a classification of socially responsible activity of companies from the point of
possible objects and their characteristics of managerial accounting. The more correct
classificationa company has the more accurate accounting management it achieves. It allows
providing valuable information about the object of accounting, showing data structure and
viewing the object of accounting from different points. It also encourages the process of taking decisions about calculation of costs and operating incomes, as well as cash flows gained due to
socially responsible activity.