Organization Aspects of the Integrated Reporting Formation

The relevance of the study is determined by the necessity to find ways to improve accounting and analytical support for the management needs of agrarian business enterprises, one of which is the development of a management reporting system that will take into account the specifics of the activity of each economic entity. The study purpose is to deepen the understanding of the essence and management reporting meaning in the conditions of an unstable external environment. The research methodology is based on theoretical developments and scientific tools, which included: critical analysis and systematic approach (when studying the essence of management reporting), comparison method (when studying the main differences between management and financial reporting). The article examines the essence of management reporting and the principles of its formation. A comparative analysis of financial and management reporting was carried out according to the features selected by the author. Attention is focused on the principles of management reporting, the observance of which makes the latter an effective tool for decision-making by enterprise managers. As a result of the conducted research, a proper definition of the concept of "management reporting" was proposed - it is a separate type of internal reporting of the enterprise, which is a complex of interrelated indicators regarding its functioning, the purpose of which is to provide operational information for making strategic and operational management decisions. As a result of the conducted research, a mechanism for organizing the formation of the management reporting system at the enterprise was developed, which involves the implementation of four stages, in particular: improvement of accounting support for the needs of management reporting; development of reporting indicators for management needs; internal regulatory regulation of the management reporting system; debugging software for the needs of the management reporting system. The introduction of proposals into the activities of enterprises will allow organizing a system of management reporting and using its advantages as a tool for planning and controlling the achievement of the goals of the business entity. Prospects for further research will be investigation into the peculiarities of the formation of management reporting at enterprises of the agrarian sector of the economy and the impact of industry specifics on reporting indicators, reporting forms, and the order of its preparation.

Administrative Reporting in the Context of Improving Information Security for Administrative Decisions Acceptance

Gutsalenko¹,

Popova²

2022

Non-Financial and Management Reporting – Information Tool of Risk Management

Gutsalenko¹,

Kolesnikova²

2022

The publication purpose is to investigate the assessment of the place and role of non-financial and management reporting as an information tool for risk management in the management system of economic entities. This issue is especially relevant in the conditions of uncertainty caused by the challenges of the global pandemic and military actions by the russian federation on the territory of Ukraine. To achieve the set goal, the research process used general scientific research methods: empirical methods, in particular: observation and description, with the help of which the theoretical approaches of foreign scientists and scientists of Ukraine regarding the dissemination of non-financial reporting standards were studied: GRI, Progress Report (COP) within the framework of the Global Compact UN, ISO 26000, as the largest platform for promoting and stimulating corporate citizenship and sustainable development. The use of theoretical research methods made it possible to carry out an assessment to identify areas of benefit to the company from the making of non-financial and management reporting; graphic - for the analysis of the number of non-financial reports presented by Ukrainian enterprises in the section of economic sectors, the reporting practices of the TOP-20 largest agricultural companies of Ukraine. The justification methods made it possible to single out the advantages of the information presented in non-financial reporting, in particular: it is easier to get financing; it is easier to enter foreign markets; will have more opportunities to attract customers; will be able to maintain its reputation at a high level; will have useful information for business owners; the company will get opportunities to support its reputation in the information space. The use of the generalization method made it possible to single out the qualitative characteristics of information in management reporting, to form blocks of information that can be placed in a non-financial annual report, and to outline the place and role of non-financial and management reporting as an information tool for risk management. The practical significance of the obtained results lies in the possibility of risk management by business entities, provided that a coordinated system of management of all services of the business entity with top management is functioning.

Methodological Aspects of Documentation of Finished Products

SLIESAR,

SHARA,

AVRAMCHYK

2023

The aim of the article is to study the features of documenting operations related to the production and inventory of finished products, as well as to find ways to improve it in order to ensure control over the execution of tasks for the production of finished products in accordance with the contractual assortment at all stages of its movement. The methodological basis of the research is the dialectical method of cognition of economic phenomena and processes, scientific works, materials of periodical issues. General scientific research methods such as induction, deduction, synthesis, and comparison were also used in the research. Normative and legislative acts on the documentary registration of economic operations related to the accounting of the movement of finished products were taken into account. In summarizing the analysis of scientific sources, the problems of documenting primary accounting operations of finished products are examined (including the documentation of certain specific costs characteristic of manufacturing enterprises, as well as the documentation of operations in individual production units, taking into account the peculiarities of the production process). The features of organizing the accounting of finished products at the stage of primary accounting and methods of inventorying finished products are highlighted. The necessity of developing and approving a document circulation schedule for the movement of finished products is justified. The conduct of quantitative accounting of finished products by types and storage locations using card-based and non-card-based methods is summarized. The expediency of introducing automated document circulation and the need to control the preservation of all primary documents, accounting registers, financial and other reports generated in electronic media within specified time frames are justified. Practical Significance: In the future, it is recommended to document finished products using specialized forms of primary documents, taking into account the specific features of the production process of certain manufacturing enterprises.