Экономика пищевой промышленности

Food Industry
Economics

ISSN Print: 2312-847X
ISSN Online:2411-4111
ISO: 26324:2012

THE INTERNAL REPORTING SYSTEM FOR BUSINESS MANAGEMENT

Ivanchenkova L;Tkachuk G

Key words: financial statements;intraeconomic (administrative) reporting;functions of the reporting;accounting;management accounting

Page: 73-80

Abstract

In conditions of high rhythm of economic processes decisions need to be taken very quickly, relying on the internal informed. Thus quality management information plays almost first fiddle in the process of cur-rent antirecessionary management business.
The modern system of accounting of financial accounting is unable to meet the growing needs of its users, so in modern business growing significance of management accounting and management (intraeco-nomic) statements.
In this article, the authors is systematized the reporting inside information, which for the purpose of operational, current and to strategic management, controlling and planning have to use industrial enterpris-es.
Due to the fact that intraeconomic reporting is intended for operational management decisions, moni-toring their implementation, forecasting and planning activities and to assess of the results of decisions car-ried out, so for improvement of the existing management system by the authors suggested to divide the en-tire flow of accounting and analytical information on three categories:
1. Operational intraeconomic (administrative) reporting.
2. Current intraeconomic (administrative) reporting.
3. The generalizing intraeconomic (administrative) reporting.
The structure of the administrative (intraeconomic) reporting for the industrial enterprise given by au-thors will help to generalize reporting information which is subject to processing in registration and analytical system of the enterprise and has to be provided to managers together with analytical calculations (explana-tory notes).
Authors drew conclusions that in the organization of the intraeconomic (administrative) reporting still there are certain shortcomings connected with: lack of an external regulation; inconsistency of indicators of different forms of the intraeconomic reporting; lack of accurate accounting policies concerning a regulation of the external reporting; absence of the accurate principles of corporate policy for the purposes and problems of operational and current management; insufficient level of awareness of managers concerning information-al content of registration and analytical system of the enterprise (system of the account, the analysis and control); lack of methodical ensuring formation of the administrative reporting


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