Valentyna Kostyuchenko, Anastasiia Kamil, Pavlo Petrov, Liubov Kolot, Iryna Mykolaichuk
Intensification of trade relations, growth of their dynamics, expansion of geographical direction are the objective consequences of the globalization processes in the modern world. International scientific community pays a lot of attention to the problem of ensuring the sustainable development of economic systems, especially in the Western world. Implementation of sustainable development concept by enterprises is an important condition for belonging to the most progressive market participants. Ukrainian trade enterprises, which are focusing on integration with the European Union (EU), should implement the most advanced practices of this concept. There are two main points in transition to sustainable development: to build system of essential indicators and to choose an effective mechanism for quantitative and qualitative assessment of this very complex and multifaceted process. The measurement system must convey clearly and fully information on the state of the components of sustainable development. Usually, indicators that were developed and proposed by international organizations require a large amount of information, which is sometimes hard to obtain. Thus, there is a need to improve accounting support of sustainable development that would allow management and society to assess the effectiveness of the chosen strategy in this context. Of particular importance in these conditions is controlling, as a functionally separate area of economic work in a commercial enterprise. Modern company management needs to make decisions based on a large amount of information, which is often simply impossible to fully cover and properly evaluate in a short time. Controlling helps to solve this issue as it provides managers with already analysed, generalized information that is directly related to the problem that needs to be solved. Nowadays, it's very important that controlling's accounting support at the trade enterprise reorients the vector of its activity considering the goals of sustainable development.