Accounting and Auditing Time Management: A Model for Enterprise Sustainable Development Planning

Abstract

The primary objective of this article is to enhance the efficiency of the time management model within the accounting and auditing system while focusing on sustainable development planning. The subject of study is the sustainable development planning system of a single enterprise. The scientific goal entails formulating a model for the information functional base of time management within the accounting and auditing system, and directing efforts towards planning the sustainable development of the enterprise. The research methodology employs a contemporary method for forming structural models of information security within modern systems for sustainable development planning. This method incorporates the use of a graphical language to model functional blocks. The outcome of this research presents two pivotal structural models of the information base for time management in the accounting and auditing system and the planning for the sustainable development of the enterprise. These models represent functional blocks in the formation of an information base within the context of sustainable development. The innovativeness of the research results is manifested through the methodical approach to modeling the increase in the efficiency of time management in the accounting and auditing system, and planning the sustainable development of an enterprise. This approach, due to its novel application within the realm of time management, is deemed innovative in the article. The study, however, is limited by considering only the specifics of the sustainable development planning system of a single enterprise. Prospects for further research include broadening the modeling of time management in the accounting and auditing system, and planning the sustainable development of the enterprise.