MANAGERIAL ACCOUNTING OF ECOLOGICAL, SOCIAL, AND ECONOMIC EXPENDITURE AS A COMPLEX OF SUSTAINABLE DEVELOPMENT OF THE ENTERPRISE

摘要

The article deals with the topical issue of forming managerial accounting theoretical bases. Managerial accounting is considered as a part of a company’s sustainable development harmonizing its economic, environmental and social activities. Therefore, the research is aimed at offering the informational basis and metrics for assessment and selection of the managerial accounting strategy as a part of a company’s sustainable development. The research object is a process of sustainable development management. A cost approach underpins the new theory explaining the essence of a company’s sustainable development and providing financial indicators for it. This allowed proving for the first time the Project-Based-Costing that in contrast to other types of costing focuses on economic, environmental and social projects as calculation objects and on working hours of project teams’ managers as a basis of overhead cost distribution incurred due to additional administrative and marketing activities. The obtained result is worth using, owning to the fact, that this instrument allows gathering financial information required for a company’s sustainable development management. Indicating initial types of costs resulted in the indication of ratio (Distance to Sustainable Development) supposing a company’s sustainable development assessment and managerial strategies in the case of its being negative. In practice, the ratio assessing a company’s sustainable development might serve for current monitoring operations from the perspectives of provision of harmonized economic, environmental and social activities as well as a range of offered strategies – for studying proved management in order to achieve a given level of a company’s sustainable development.