INDICATORS OF ACCOUNTING MANAGEMENT REPORTING: SYSTEM CHARACTERISTICS

Abstract

Modern conditions of management, the presence of large information arrays, which lead to asymmetry and growth of requests of enterprise managers, generate conditions for the development of internal management accounting. There is no doubt that it is the information generated by the subsystem of management accounting used in the adoption of both operational and strategic management decisions at enterprises of all organizational and legal forms and sizes.

The ability to set up a unified list of indicators for each business is quite doubtful. Because they are specific to the activity. However, it is realistic to establish individual indicators that would allow the formation of clear, complete and objective information about the company.

The data preparation system needs to be built on the basis of the information generated by the accounting records. A detailed working plan of accounting accounts should provide information to both external and internal users. Providing information through accounting accounts is one of the means of obtaining qualitative and timely information on the state of the enterprise. However, the systematic accounting of accounts does not yet provide the completeness of information that is necessary for management purposes. Strategic management requires data from various other sources.

The study allowed to form a matrix of levels of managerial reporting, based on the established relationship between the main processes of economic activity of the enterprise, its inherent indicators of managerial reporting and possible decisions made on their basis, and a model for the formation of forms and indicators of internal accounting management reporting.