The article reveals the concept of sustainable development of an enterprise, defines its usefulness in the context of developing a control mechanism in the enterprise management system. It has been established that the concept of sustainable development of an enterprise should be based on the interaction of three key components: the economic component, the social component and the environmental component. It has been proven that the main basis of sustainable development is, first of all, the flexibility of the enterprise management system. It was determined that the concept of sustainable development of an enterprise should be based on the principle of balance, the principle of purposefulness, the principle of ensuring sustainability, the principle of adaptability, the principle of dynamism, the principle of integrity and environmental motivation. It was found that the effective application of the concept of sustainable development of enterprises in practice is often impossible due to the complicated implementation of the sustainable development strategy. The financial activity of enterprises in Ukraine is analyzed by the main types of economic activity. It was found that the indicator of the general financial result (balance) to taxation of enterprises in 2019 against 2016 increased by 19,3 times, in 2020 it decreased by 54,4 % compared to the previous year. It was determined that the activity of agricultural, forestry and fishing enterprises was profitable for the analyzed period, however, in 2020, compared to the beginning of the analyzed period, the financial result (balance) before taxation decreased by 9,8 %. Profitable for the study period was the activity of wholesale and retail trade enterprises, repair of motor vehicles and motorcycles, and financial and insurance enterprises. At the same time, the unstable dynamics of changes in the financial indicator (balance) before taxation occurred in the activities of industrial enterprises, construction enterprises, transport enterprises and warehousing enterprises, postal and courier activities, and temporary accommodation and catering enterprises. It is noted that the prospects for further research in this direction are the analysis of the components of sustainable development of enterprises from the point of view of a practical approach to their analysis.
ACCOUNTING AND ANALYSIS OF THE FINANCIAL RESULT IN THE ENTERPRISE MANAGEMENT SYSTEM
