CONCEPTS AND METHODS OF ENTERPRISE DEVELOPMENT: ECONOMIC AND ACCOUNTING AND ANALYTICAL CONTEXT

The methods of enterprise development are investigated in the article. Its activation on the basis of accounting and analytical tools of new management concepts is substantiated. In particular, the essence of the accounting and information system for managing the development of economic entities is revealed. The branch features of application of accounting and information tools in management of activity of the enterprises, and also factors of activization of their development are defined. Conceptual approaches on the own maintenance and in a context to formation of the accounting and information system of management of activity of the enterprises are considered. The basics of development as an economic category are substantiated, their theoretical and methodological formalization is considered. Methodologically, the organizational principles of enterprise development are reflected in such concepts as mechanism and system. Using the institutional structure of accounting and information tools, the development of enterprises was assessed according to the possibilities of management procedures. The complex characteristic of the organization of accounting and information tools which forms potential of management of development of the enterprises is given. Methods of correspondence of information flows of development management of business entities are revealed. The main directions of improvement of accounting and information tools of development management are determined, in particular, the preconditions of their transformation into the plane of public relations are detailed. The indicators of enterprise development, formed using the advantages of accounting and information tools, are identified. Practical forms of improvement of the development management system are proposed, which are conditioned by the standardization of accounting and information tools. It is generalized that progressive, balanced, sustainable development must be considered in terms of the effectiveness of the organizational and economic mechanism of its provision, as well as a set of functional areas of the enterprise: market, society, economy and environment.