ACCOUNTING AND MANAGEMENT ASPECTS OF THE PRODUCTION PROGRAM OF ENTERPRISES FOR THE GREENING OF POPULATED POINTS IN THE SYSTEM OF SUSTAINABLE DEVELOPMENT

Abstract

Sustainable development belongs to the social paradigm in which the use of resource opportunities is aimed at satisfying human needs, while simultaneously ensuring the sustainability of natural systems and the environment not only for the present, but also for future generations. The implementation of the elements of sustainable development will ensure: the harmonization of the coexistence of man and nature and the indispensability of environmental protection during the development of society. Landscaping companies combine three closely related fields: green construction (creation of new green facilities, reconstruction and overhaul of existing facilities); operation (oversight and maintenance of green spaces, which is an important part of the overall system of city improvement); production (growing planting material for landscaping cities). The modern complex conditions of the functioning of enterprises lead to increased attention to the search for optimal ways of maintaining the competitiveness of products and positions on the market. The production program is a tool for the implementation of strategic and operational plans of the enterprise, which necessitates the adoption of balanced decisions and the development of optimal approaches to its formation. The article classifies the main types of landscaping business entities, characterizes their branch and organizational and technological features of activity, and substantiates the need to take them into account when building a production program. Structured and characterized the main indicators of production capacity for certain types of landscaping enterprises. A mechanism for building a production program of landscaping enterprises is proposed, taking into account the duration of the production process, the influence of the external environment and the seasonality of production, the presence of natural biochemical processes, etc. The requirements for the quality management system of landscaping enterprises and its main indicators are disclosed.