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Today, optimizing logistics costs based on their accounting and analysis is an essential tool for ensuring enterprises' competitiveness. The article aims to reveal the methodical principles of accounting for logistics costs and identify problematic aspects and directions for improving this process in Ukrainian enterprises. It was determined that Ukrainian researchers offer quite a lot of classification features for the grouping of logistics costs. Instead, in foreign literature, logistics costs are divided into types based on the processes that are the objects of management. In Ukraine, there is a problem of regulatory and legal support, which is manifested in the absence of an appropriate definition of the term “logistics costs” in accounting regulatory documents, separate accounts or sub-accounts in the current Chart of accounts intended for accounting for these costs, limitations of methodical support. The idea of introducing an individual account for logistics costs, proposed by many researchers, has not yet been implemented. All this complicates the accountant's work in identifying, classifying, and displaying logistics costs in the company's accounting system. At the same time, accounting and control tools (methods) are still available to the accountant, which collectively form the method of accounting for logistics costs at the enterprise, which covers their identification, measurement, analysis, monitoring and reporting. At each stage, the accountant implements appropriate methods and tools guided by his professional judgment. The work defines a list of measures that can ensure the improvement of the method of accounting for logistics costs at the enterprise. The key direction in improving the accounting for logistics costs is digitizing management processes because introducing innovative technologies makes logistics management more flexible, effective, and straightforward.

According to the results of the study, it was argued that the main problems of the accounting methodology in credit unions are due to the need to apply accounting and reporting standards intended for commercial enterprises, while credit unions are non-profitable financial institutions. It is determined that mostly this problem concerns about the accounting for equity of credit unions. The article substantiates the expediency of reflecting in the balance of membership dues of members of credit unions precisely as components of equity. The classification and characteristics of capital reserves and cash reserves of credit unions aimed at ensuring the appropriate level of their financial stability are given. Recommendations on improving the analytical accounting of these reserves in accordance with their purpose and the requirements of regulatory documents governing the systematization of accounting accounts are presented. Despite the fact that the activities of credit unions as non-bank financial intermediaries are subject to rather strict legislative regulation, the accounting methodology for the main business operations i.e. attracting deposits and issuing loans, is not sufficiently disclosed in peremptory documents. The article provides a classification of loans and deposits to deposit accounts of members of credit unions. Forms of analytical accounting of contributions to deposit accounts of members of credit unions and loans issued by them are proposed, which make it possible to conduct analytical accounting for each debtor and creditor, and also form an information base for monitoring timely and full repayment of debts on loans and attracted deposits.

The article examines the state of irrigation systems in Odessa region in terms of operation and it determines that the systems have been in function for over 20 years. It is established that the presence of obsolete equipment demonstrates the need to incur costs not only for current but also for overhaul equipment that requires the expenditure of a significant proportion of budget. The author conducts the survey of the Basin Management of Water Resources in Ukraine on accounting organization. The researcher finds out that the accounting cost of maintaining and improving water management facilities depends on the sources of financing of such costs as general or special funds of budget institutions. The paper presents the qualifier on account of hydraulic structures in the areas of their use, which will immediately set the targeting of spending on capital and maintenance works based on the water distribution schemes. The article proposes the calculation tof costs on maintaining and improving water management facilities, which are included in the cost of water supply services, that increases the efficiency of such costs and takes into account the distribution of the costs arising on the point of water apportionment according to the selected base of distribution.

Illegal logging leads to the destruction of a significant area of forests, which have economic and socio-ecological value, as an integral part of the country's natural capital. One of the ways to reduce illegal logging and control the use of forest resources is properly organized accounting, particularly e-accounting. The article aims to reveal the methods of e-accounting of wood products of forestry in Ukraine to prevent illegal logging, as well as to determine ways to improve it. Investigating the problems of e-accounting of wood products, the authors use abstract thinking, analysis, and synthesis to summarize the essential connections between forestry management issues and accounting methods. Empirical evidence in the study is data from the State Forest Resources Agency of Ukraine and the State Statistics Service of Ukraine. An analysis of the proposals of foreign scientists was carried out using the methods of analogy, comparison, systematization and generalization to determine ways to improve the e-accounting of wood products in Ukraine. The dynamics of illegal logging of wood was analyzed. Methods of e-accounting of wood products in Ukraine were disclosed. It was found that currently, e-accounting of wood products cannot be called systematic because it does not cover forest resources of wood origin at the root, by-products, by-products from wood, and all products of non-wood origin. Based on the analysis of the results presented in foreign publications, the key directions of the improvement of the e-accounting system in the forestry of Ukraine were determined: methodological (improvement of methods of collection, analysis and evaluation of accounting/management information); informational (expansion of data sources, in particular through more active use in the accounting of the natural meter); technological (implementation of innovative forest monitoring technologies and integrated decision support systems). It is vital to combine e-accounting of wood products with other components (various types of reporting, forest health monitoring data, cost accounting for the restoration and protection of forest areas, assessment of forest sustainability, etc.) to form an integrated forestry management system, the implementation of which will contribute to solving the problems of climate change.

In Ukraine, the issue of assessing losses as a result of military aggression became relevant in 2014 after the annexation of part of the country's territory by the Russian Federation. Until 2022, Ukraine's state structures developed several regulatory documents regulating these issues. However, the problems of methodology and techniques for assessing damage and losses as a result of military actions in Ukraine have again come into the focus of academics and expert practitioners after the full-scale and extremely destructive aggression that began on February 24, 2022. It became clear that it would be impossible to assess the volume and variety of damage and losses caused to Ukraine based on previous approaches and methods. The purpose of the article is to substantiate the need and ways of developing the methodology for assessing damage and losses of enterprises as a result of the war, to determine the possibilities of mutual enrichment of the methodology of expert and accounting evaluation for their combined application when calculating losses from military actions in Ukraine. The work reveals the economic and regulatory essence of the approaches to assessing the damage and losses of enterprises from the war applied in Ukraine: the World Bank's rapid assessment methodology; methods of property-by-object assessment of the State Property Fund of Ukraine; methodology based on the accounting assessment methodology of the National Academy of Agrarian Sciences of Ukraine. The authors critically analysed their potential and opportunities to achieve the goals set by the Ukrainian authorities for conducting a mass and operational assessment of economic losses from the war and ensuring a transparent and fair compensation policy. The main criteria for evaluating efficiency when choosing and using one or another approach for assessing enterprises' losses from the war were determined. The essence of the assessment methodology was revealed, and the methodological features of expert and accounting approaches to determining the damage and losses of enterprises from the war were defined. Reasoned possibility of mutual enrichment of the methodological bases of expert and accounting assessment through reciprocal borrowing of methods, procedures, techniques and methods. The practicality of both individual and combined application of expert and accounting approaches to assessing damage and losses to achieve the goals set by the Government of Ukraine has been proven.

The national strategy for the modernization of public sector accounting and financial reporting involves the development and implementation of national accounting regulations (standards). Reforming the accounting and financial reporting system in the public sector of Ukraine requires its harmonization with international standards and EU directives. The article theoretically substantiates the specifics of the activities of budget institutions and identifies the place of the budget institution as a subject of legal relations with a special status. A set of issues on the methodology of accounting in the public sector related to the introduction of international accounting standards for the public sector in Ukraine has been resolved. The article investigates the methods of accounting in the public sector in different countries of the world and in Ukraine. The countries that use the modified cash method and accrual method, cash method, accrual method of accounting transactions in the public sector are identified. It is emphasized that in the public sector of Ukraine reforms on transition to accounting on the accrual method of income and expenses are introduced. It is established that the modernisation of the accounting system and financial reporting in the public sector of Ukraine provides the urgency of the solution of a number of problematic aspects: the development of the regulatory framework of accounting and financial reporting in the public sector, accounting system improvement, advance of transparency and quality of financial reporting, improve the system of training and advanced training of workers of accounting services, the creation and implementation of information-analytical system of accounting and financial reporting by public sector entities and the like.

The article studies the works of scientists in the field of various types of accounting and accounting methodology. The tasks of accounting are grouped according to the areas of their manifestation, the historical stages of the development of society and economic systems, the spheres of social and economic development, the types of management system, the basic economic concept chosen for the development of a particular country. The basic task of accounting is defined, i.e. the formation of qualitative accounting information, which in future will allow satisfy stakeholders. The quality is established to be the basis for evaluating accounting information for the purpose of matching the properties that users demand. The essence of the concept of «quality of accounting information» is determined by the set of information parameters that most accurately reflect the properties of the object of management under certain conditions of the environment of the functioning of economic agents and meet the information requests of participants in social and economic relations.

In the conditions of a high level of development of information systems based on technologies of distributed data processing, the use of artificial intelligence, Big Data and intelligent data analysis, the process of creating management reporting is a complex analytical toolkit that allows accountants to create reports with the necessary indicators in various formats, according with different time parameters and different level of detail based on the generalization and analysis of data from multiple internal and external sources. The article aims to improve the theoretical and methodological aspects of the formation of management reporting on the innovative capital of the enterprise. The author formulated and substantiated the procedure for the formation of management reporting on the innovative capital of the enterprise, which consists of three main directions: 1) Improvement of the system of the enterprise's management accounting objects; 2) Application of management accounting methods to the innovative capital of the enterprise; 3) Improvement of management reporting on the enterprise's innovative capital. Approaches to understanding management reporting in modern conditions of the development of information and computer technologies are highlighted and analyzed. The study results show that management reporting on innovation capital broadly is a set of specialized internal reports and other forms of presentation, visualization, and transfer of internal information (information panels, dashboards of individual indicators) about innovative activity to persons who make management decisions. It was found that the specifics of the innovative activity of enterprises and the use of various approaches to the organization of its management systems (models and methods of decision-making by innovative management) make it impossible to develop a single standardized form of management reporting on innovative capital. The article describes the mechanisms for setting up and using the enterprise's management reports from the basic set available in the BAS ERP information system ("Management balance sheet", "Revenues and expenses", "Financial results", standard reports) to disclose relevant information about the enterprise's innovative activities for the needs and requests of innovative management. A General Report on the "Innovative Balanced Scorecard" and a dashboard for the "Return on Investment in Innovation (ROII)" indicator in the BSC Designer software product have been developed for business entities.

Recently, officials have been talking a lot about such a legislative initiative as tax on withdrawn capital, which should replace income tax. The income tax is different from the tax on the withdrawn capital (distributed profit) by the tax base. Although tax on withdrawn capital has not yet been introduced in Ukraine in 2019, the probability of its introduction in the coming years remains quite high. Therefore, it is advisable to justify the accounting of tax on withdrawn capital in advance, because if this tax becomes part of the current taxation practice, accountants have a methodical basis for its reflection on accounts and in financial reporting forms. The purpose of the article is to analyze the experience of introduction the tax on withdrawn capital in Estonia, a review of the legislative norms that are planned to be implemented in Ukraine, and the rationale for accounting methods for calculating and paying tax on withdrawn capital, as well as its reflection in the financial statements. The advantages and disadvantages of tax on withdrawn capital were disclosed. The structure of the tax base for the withdrawn capital in Estonia and Ukraine was investigated. The analysis of the indicators of the declaration of distributed profit, which is filed by tax payers in Estonia, was carry out. The article provides an example of calculating the tax on withdrawn capital according to the Estonian model. Accounting methods for elements of the tax base for withdrawn capital was proposed for Ukrainian enterprises. The expediency of dividing all operations into two groups was proved: operations on the withdrawal of capital; operations equivalent to capital withdrawal operations. The accounting for such operations proposed in the article allows collecting the necessary amounts in tax accounting to form the tax base, which will be displayed in the tax declaration. Author's attention is focused on the problematic aspects of determining and disclosing the tax on withdrawn capital in the accounting and reporting of Ukrainian enterprises.

The importance of the influence of Industry 4.0 and the digitalization of the economy on the development of the accounting system in modern conditions has been grounded. The role of Big Data in solving key accounting problems and increasing the relevance of accounting information has been grounded. The reasons for the relevance of using Big Data in management accounting have been analyzed. The problems caused by using Big Data in management accounting have been identified and analyzed. The need to develop management accountants’ abilities and skills in data processing and presentation using Big Data tools has been grounded. The role of big data in ensuring the digital transformation of the enterprise’s strategic management system has been analyzed. Directions for using Big Data in strategic management accounting have been identified and described (innovative development of the system; improvement of strategic control; improvement of particular accounting methods; improvement of accounting methodology; change in the role of strategic management accountants).

Current trends of financial and non-financial reporting development lead to greater interconnection and intersection of accounting methods and means, which in turn will activate the analytical component. This ultimately leads to the organization of accounting and analytical support system for sustainable development. The purpose of the article is to confirm the scientific and practical hypothesis about theoretical and methodological ability of the Accounting Institute to solve the problem of information support for the implementation of the global (and national) sustainable development policy. This goal was achieved by accounting/analytical support and mathematical analysis of the quadratic correlation and regression dependence of the added value of enterprises on the size of social and environmental costs. First math analysis results indicate a reverse U-shaped curve, and indicates the following trend: firstly, insignificant increase social expenditures at the beginning lead to a rapid increase in the added value of enterprises (the growth rate of added value is larger than social expenditures), secondly, the moment comes, the accumulated social expenditures begin slow down the growth rate of value added of enterprises. Second analysis gives evidence of a U-shaped quadratic dependence of value added on environmental costs of enterprises. Analyzing the data of the correlation coefficient of micro and small enterprises, we can conclude that value added is significantly dependent on environmental costs. Less dependence can be seen in medium and large enterprises, but also sufficient. The analysis showed that social / environmental costs lead to an increase in the added value of the enterprise to varying degrees. At the same time, the integrated reporting formation mitigates the risks of enterprise value loss. Finally, the accounting method (reporting) is a tool for sustainable development. Integrated reporting should be formed and issued not only by larger enterprises, but also by medium and small companies. This ultimately leads to the sustainable development of the region, industry, country, etc.

Depending on the industry in which the enterprise operates, specific accounting policies will be identified. According to the study, the process of forming accounting policies for businesses providing services in the field of business security will be specific. It is established that it is not possible to form a unified approach to the policy-making of the enterprises of the industry, since different types of security services result in different range of accounting objects, cost structure, choice of accounting methods and cost calculation, structuring of direct and indirect, fixed and variable costs. It is determined that accounting policy is an effective tool for managing information flows that are formed in the system of managing the business activity of an enterprise, which provides services in the field of business security. The article investigates the essence of the concept of accounting policy and formed its own definition of the concept i.e. a tool for the formation of information space management service in the field of business security, which determines the order of accounting and the choice of mechanisms for applying the elements of accounting method, which are provided by law, taking into account the specifics of the control. In the course of the research, a model of accounting was constructed as a process of modeling economic reality. It is established that modeling as a method of scientific research in accounting allows identifying the properties of the accounting object, which determine the features of its reflection in accounting; forming an ideal model of business management information support, based on identified user requests, both internal and external.

Accounting organization as one of the types of practical activities at the enterprise involves organization of the process of implementation of various kinds of accounting procedures to ensure meeting needs of the users of accounting information. Therefore, to improve its quality an owner should use tools, methods and procedures that enable to improve the quality of implementation of accounting methods and technology. The necessity of using a quality management system for the improvement of accounting organization at the enterprise is substantiated. The system of accounting quality management is developed and grounded in the context of ISO 9001:2015, which includes such processes as the processes of the accounting system, leadership, planning, and evaluation. On the basis of specification and justification of the set of universal requirements (content requirements, formal requirements) the model of the environment of demands for high-quality organization of the computerized accounting system that improves the process of preparing high quality financial statements is developed. In order to improve the system of accounting quality management, to justify the main objectives of its further development, namely elimination of unnecessary characteristics of accounting information, the differences between the current level of accounting information quality and its perfect level are considered; the meeting of new needs of users of accounting information that have not been satisfied yet. The ways of leadership demonstration in the system of accounting quality management of accounting subjects at the enterprise are substantiated. The relationship between the current level of accounting information quality and its perfect level is considered. The possible types of measures aimed at improving the system of accounting quality management are identified. The paper grounds the need to include the principle of proper management in the current set of accounting principles in computerized environment.