ACCOUNTING, ANALYTICAL, AND FINANCIAL SUPPORT FOR SUSTAINABLE ECONOMIC GROWTH AMIDST DEMOGRAPHIC DECLINE

The study clarifies the essence of the theoretical and methodological regulation of the analytical, accounting, financial, and social aspects of supporting stable economic growth amidst a demographic decline. It specifies that a shrinking total population and rising unemployment necessitate a revision of the traditional economic growth model one that incorporates the need to sustain labor productivity and investment, mobilize financial resources, and comprehensively retrain personnel. A methodology is detailed for ranking factors that allow for the analysis of how demographic variables, workforce efficiency, and production output influence the integrated performance indicator of a business entity. The study defines the nature and significance of demographic growth, which fundamentally shapes the future trajectories of the national economy's sustainable socio-economic development. It establishes critical thresholds for a demographic crisis; exceeding these limits indicates the state's inability to offset demographic losses and signals a sustained decline in productivity across specific economic sectors. The proposed thresholds are conceptual and methodological in nature and require further empirical justification on the basis of statistical data. The methodology for the financial and accounting assessment of costs associated with maintaining demographic resources, specifically through the mobilization of additional capital required to sustain employment levels, is elaborated in detail. The concept of compensating for demographic costs is further developed, offering a means to mitigate negative demographic trends within society. Three scenarios are proposed, demonstrating the extent to which demographic costs can be offset by labor productivity without causing economic imbalances. It is noted that an increase in labor productivity should not automatically be viewed as a sign of improved economic efficiency.Therefore, it is appropriate to distinguish between overall growth in labor productivity and the surplus productivity gain that remains after the requirements for demographic compensation have been met. Ultimately, the proposed methodology establishes the necessary foundation for implementing effective financial-analytical management aimed at curbing demographic decline while creating the conditions for demographic compensation.