Sustainability Management accounting

The sustainable development strategy affects the investment attractiveness of the company: a portfolio investor, when making decisions on the purchase of a block of shares in a particular company, evaluates the entire range of risks, including non-financial ones [3].Methods for ensuring the sustainability of the enterprise are presented in fig. 2. The application of these methods in the concept of implementing the formation of sustainable development mechanisms is considered in detail in the work of a team of authors (A.N. Pukhalsky, K.P. Korsun, O.V. Cherdantseva) [4].There is an international approach to the performance indicators of the sustainable development of an enterprise, which are characteristics that reflect the effectiveness of the company's efforts in ensuring economic, environmental and social sustainability. GRI (Global Reporting Initiative), that is, an international reporting standard for voluntary use by organizations reporting on sustainable development, is an external reporting methodology that allows a company to report:1) about their actions to improve economic, environmental and social performance;2) the results of these actions;3) strategies aimed at long-term development [5].After the enterprise formulates the purpose of management accounting and reporting, you can proceed to the development and implementation of this system. On fig. 3 presents the classical methods (systems) of organizing management accounting.As you can see, there are two options for organizing management accounting, each of which has its own advantages and disadvantages. So, the advantages of an autonomous management accounting system are independence from the financial accounting system, the ability to keep records in any units of measurement; preservation of commercial secrets about income, expenses, plans of the enterprise. The disadvantages of such an organization of management accounting are the high labor intensity and, accordingly, the high cost of accounting. And vice versa, the advantages of an integrated system are relatively low labor intensity, since part of the information does not need to be entered into the system several times; the causes of deviations between the results of the organization's work in financial and management accounting are visible. The disadvantages of the system include the impossibility of promptly detecting errors in entering information associated with the human factor, since information is entered once; accounting only in rubles of the Russian Federation; the difficulty of maintaining trade secrets about the performance of the enterprise; the impossibility of introducing some promising methods of management accounting.In connection with the above problems, the question arises of choosing a method for organizing management accounting, which must be implemented by an enterprise that generates sustainable development reporting. According to the author of the study, it is advisable for the above-mentioned organizations to introduce an autonomous management accounting system, since only an autonomous system can quickly adjust to constantly changing requirements for providing information.Consider the algorithm for implementing an autonomous management accounting system for enterprises that generate sustainability reports:1) formulate the goals of management accounting;2) identify indicators that reflect the achievement of goals;3) prepare draft reports for senior managers;4) identify factors that affect indicators that are significant for making managerial decisions;5) draw up a working plan of accounts for management accounting, where information about factors will be accumulated;6) develop forms of primary documents that take into account all aspects of the fact of economic life necessary for accounting, analysis, planning and control;7) draw up a workflow schedule;8) select or develop an automated management accounting system that meets the requirements of the above paragraphs;9) test an autonomous management accounting system;10) in case of failure, identify the site of this failure, correct it and test again;11) in case of successful testing of the management accounting system, it is necessary to fix the forms of reports, the working chart of accounts, documents, the workflow schedule in the accounting policy for the purposes of management accounting.ConclusionThus, each enterprise independently decides on the need to introduce a management accounting system, as well as on the preparation of reports on sustainable development. The international approach to the definition of sustainable development is associated with economic sustainability, environmental and social responsibility. For the organization of management accounting in this case, it is advisable to introduce an autonomous accounting system in accordance with the proposed algorithm.BibliographyAnalysis of economic activity in industry: Proc. / N. A. Rusak, V. I. Strazhev and others - M .: Vyssh. school, 1998.Bakhrushina M.A. Problems and prospects for the development of Russian management accounting // International Accounting. 2014. No. 33. S. 12-23.Volkova O. N. Management accounting: Proc. - M .: TK Velby, publishing house Prospekt, 2006.Efimova O.V. Reporting on the sustainable development of the company: assessment of information needs of users // Bulletin of the Peoples' Friendship University of Russia. Series: Economy. 2012.Efimova O.V. 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