TEACHING ANTI-CRISIS MANAGEMENT ACCOUNTING AS A FACTOR IN ENSURING SUSTAINABLE ECONOMIC DEVELOPMENT OF ENTERPRISES IN THE CONTEXT OF CYCLICAL PROCESSES IN THE ECONOMY

The article starts from the understanding that the cyclical nature of economic development not only determines the crisis phenomena as the basic regularity of the functioning of socio-ecological and economic systems, but also establishes the vector of concentration of efforts to the main environmental factors, which acts as the main carrier of instability in global economic processes. The need for a detailed study of the influence of environmental factors on the operation of companies and the mechanism of development and managerial decision-making is extremely relevant in the conditions of a depressive state and a total decrease in production. It is clear that any economic environment, be it a crisis or economic growth situation, needs completely different principles and tools for the strategic management of business entities. This makes it necessary to continue developing the methodology of development sustainability and, in our case, management accounting in the unstable environment. The circumstances discussed above indicate the existence of serious contradictions between the degree of development of effective management accounting technologies and tools, on the one hand, and the imperfection of their content for use in crisis conditions in business management, on the other.