Keywords
control
audit
business entity
accounting policy
information support
reporting
enterprise management
taxation
sustainable development
How to Cite
Abstract
The article focuses on defining the function of accounting policy in company pricing, with a specific focus on controlling management bodies, taxation, reporting and sustainable expansion. Special consideration is given to the interaction between accounting policy and pricing. The study aims to identify the theoretical, methodological bases and practical actions to establish an accounting policy in the domain of pricing to boost management effectiveness, ensure the dependability of reports, optimize taxes, and foster sustainable development of the enterprise. In the study, general scientific and specific methods of scientific knowledge were employed: analysis and synthesis, induction and deduction, generalization and specification. Based on the findings, the accounting policy of the business is a key aspect that directly influences pricing and its effectiveness. Its skilled creation and frequent revisions reflecting shifts in the external environment guarantee the stability and adaptability of the pricing strategy in volatile market conditions. This paper explores the core and significance of accounting policy for an economic entity. It is determined that there’s a correlation between valuation, taxation and accounting choices. The informational support for pricing is examined: financial, managerial and tax accounting. The system of internal control and audit is evaluated in terms of the legitimacy of pricing decisions. It’s discovered how the accounting system delivers analytical information for a sound pricing strategy. The accounting policy of the enterprise within the context of sustainable development, including social and environmental aspects, is considered. The factors of assuring the transparency of accounting and auditing regarding sustainable development are determined. Directions for enhancing the accounting policy to increase the effectiveness of pricing management are proposed. The conclusions indicate that the accounting policy of an enterprise in terms of pricing within the context of sustainable development is significant from both theoretical and practical perspectives. This allows for forming a reasonable, socially responsible and competitive model of price management, which will contribute to the long-term success of the enterprise.
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