The Project-Oriented Cost Calculation in Managerial Accounting for Purposes of Management of Sustainable Enterprise Development
The article is aimed at substantiating the conceptual foundations of project-oriented cost calculation for purposes of information support of management of sustainable enterprise development. Approaches to the interpretation of sustainable development at the enterprise level are analyzed and the necessity of the cost approach is determined. It is proposed to consider the R. Passet's conception of sustainable development the form of circles of economy, society and environment, coinciding among
... coinciding among themselves, in the plane of categories of managerial accounting, namely, income and expenses. It has provided to propose the concept of project-oriented calculation of income and expenses and to interpret sustainable development of enterprise in managerial accounting as presence of social, ecological and economic projects, which generate equal amount of income and expenses. The practical value of the results obtained is the proposal of an actual instrumentarium of income and expenditure grouping to further assessing the level of sustainable development of enterprise, comparing the sustainable development of enterprises among themselves and implementing the necessary managerial impact to achieve the objectives set.