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Management reporting of the enterprise: content characteristics and specific nature of its formation

Електронний науковий архів Науково-технічної бібліотеки Національного університету "Львівська політехніка"

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Title Management reporting of the enterprise: content characteristics and specific nature of its formation
 
Creator Voskresenska, T.
Dzoba, N.
 
Contributor Lviv Polytechnic National University
 
Subject management accounting
management reporting
types of management reporting
management reporting system
format of management reporting
657.631
 
Description The necessity of management reporting
formation by the enterprise with the purpose of providing
efficient administrative decisions to increase its
competitiveness and achieve strategic goals is examined
and substantiated. The basic problems of management
reporting formation by the enterprise, which are connected:
with the complexity of gathering, substantiation, storage
and processing of data are singled out; incomprehensibility
of the formation procedure and purpose of the reports, as
well as the contradiction and lack of data integrity;
insufficient analytical processing of information to support
the strategic and operational management decision-making;
lack of qualified specialists in the interpretation of
management reporting, its analysis and responsibility for
management decision-making. The influence of resource
provision (financial, informational, methodological,
organizational and technical) on the qualitative
characteristics of the management reporting system is
researched. The possible advantages and disadvantages of
management system formation of the enterprise are
identified and summarized. The expediency of
management reporting formation in accordance with the
level of enterprise governance in the context of three
generalized types is substantiated: strategic – is provided to
top managers during the reporting period or on request;
tactical – is provided to linear managers with the
appropriate periodicity of the output, operational – is
provided to specialists daily or in the current time. It is
determined that the combination of reporting under IFRS
and management reporting in a single information system
will increase the efficiency of the management decisions
made on its basis. The conclusions emphasize the need to
develop relevant sectoral methodological
recommendations, the definition of a targeted methodology
for management reporting formation and the establishment
of its indicative indicators.
 
Date 2019-01-28T15:19:28Z
2019-01-28T15:19:28Z
2018-02-10
2018-02-10
 
Type Article
 
Identifier Voskresenska T. Management reporting of the enterprise: content characteristics and specific nature of its formation / T. Voskresenska, N. Dzoba // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2018. — Vol 5. — No 1. — P. 31–38.
2312-3435
http://ena.lp.edu.ua:8080/handle/ntb/43906
Voskresenska T. Management reporting of the enterprise: content characteristics and specific nature of its formation / T. Voskresenska, N. Dzoba // Economics, Entrepreneurship, Management. — Lviv : Lviv Politechnic Publishing House, 2018. — Vol 5. — No 1. — P. 31–38.
 
Language en
 
Relation Economics, Entrepreneurship, Management, 1 (5), 2018
http://globalnational.in.ua/archive/3-2015/183.pdf
https://er.knutd.edu.ua/bitstream/123456789/5644/1/23.pdf
https://www.vario.cz/moduly/manager/
http://businessinform.net/pdf/2014/7_0/325
1. Yaremko, I., Podolchak, N., Pylypenko, L. & Tyvonchuk, O. (2016). Conceptual Model of Adaptive Balance Sheet Format of Corporations in Postindustrial Economy. Economics, Entrepreneurship, Management, 3(2), 17–23
2. Koryagin, M. & Kutsyk, P. (2016). Problemy ta perspektyvy rozvytku bukhhalters'koyi zvitnosti. [Problems and Prospects for the Development of Financial Reporting]: Kiev: Interservis [in Ukrainian].
3. Zyma, Yu. (2014) Developing a management reporting model using information technology. Ekonomichnyy analiz [Economic Analysis], 158(2),148–153 [in Ukrainian].
4. Sadovska, I. & Nagirska, K. (2015.) Criteria for assessing the quality of managerial reporting. Global and national problems of the economy. Hlobal'ni ta natsional'ni problemy ekonomiky [Global and national problems of the economy],3,899–904. Retrieved from http://globalnational.in.ua/archive/3-2015/183.pdf [in Ukrainian]
5. Skrypnyk, M. & Hryhorevska, O. (2016). Accounting Management Reporting: A Critical Analysis in the Composition Procedure and Practical Application Features. Naukovyi ekonomichnyi zhurnal “Intelekt XXI”. [Scientific Economic Journal “Intellect XXI”], 5, 111–115. Retrieved from https://er.knutd.edu.ua/bitstream/123456789/5644/1/23.pdf [in Ukrainian].
6. Slobodnyak, I. (2012). Formirovanie bukhgalterskoi upravlencheskoi otchetnosti kommercheskoi organizatcii: teoriia, metodologiia, praktika [Formation of accounting management accounts of a commercial enterprise: theory, methodology, practice] (Exended Abstract of Dr. Agric.Sci.Diss.). Baikal State University of Economics and Law, Irkutsk, Russia [in Russian].
7. Ivanchenkova, L. & Tkachuk, H. (2016). Internal accounting in the business management system. The economy of the food industry. Ekonomika kharchovoyi promyslovosti [The economy of the food industry], 8 (1), 73–80 [in Ukrainian].
8. Information from the site Altus – Vario (2017).Retrieved from: https://www.vario.cz/moduly/manager/.
9. Korol, S. (2014). Management reporting: the essence and algorithm of formation. Biznes Inform. [Business Inform],7,325-331. Retrieved from: http://businessinform.net/pdf/2014/7_0/325.
1. Yaremko, I., Podolchak, N., Pylypenko, L. & Tyvonchuk, O. (2016). Conceptual Model of Adaptive Balance Sheet Format of Corporations in Postindustrial Economy. Economics, Entrepreneurship, Management, 3(2), 17–23
2. Koryagin, M. & Kutsyk, P. (2016). Problemy ta perspektyvy rozvytku bukhhalters'koyi zvitnosti. [Problems and Prospects for the Development of Financial Reporting]: Kiev: Interservis [in Ukrainian].
3. Zyma, Yu. (2014) Developing a management reporting model using information technology. Ekonomichnyy analiz [Economic Analysis], 158(2),148–153 [in Ukrainian].
4. Sadovska, I. & Nagirska, K. (2015.) Criteria for assessing the quality of managerial reporting. Global and national problems of the economy. Hlobal'ni ta natsional'ni problemy ekonomiky [Global and national problems of the economy],3,899–904. Retrieved from http://globalnational.in.ua/archive/3-2015/183.pdf [in Ukrainian]
5. Skrypnyk, M. & Hryhorevska, O. (2016). Accounting Management Reporting: A Critical Analysis in the Composition Procedure and Practical Application Features. Naukovyi ekonomichnyi zhurnal "Intelekt XXI". [Scientific Economic Journal "Intellect XXI"], 5, 111–115. Retrieved from https://er.knutd.edu.ua/bitstream/123456789/5644/1/23.pdf [in Ukrainian].
6. Slobodnyak, I. (2012). Formirovanie bukhgalterskoi upravlencheskoi otchetnosti kommercheskoi organizatcii: teoriia, metodologiia, praktika [Formation of accounting management accounts of a commercial enterprise: theory, methodology, practice] (Exended Abstract of Dr. Agric.Sci.Diss.). Baikal State University of Economics and Law, Irkutsk, Russia [in Russian].
7. Ivanchenkova, L. & Tkachuk, H. (2016). Internal accounting in the business management system. The economy of the food industry. Ekonomika kharchovoyi promyslovosti [The economy of the food industry], 8 (1), 73–80 [in Ukrainian].
8. Information from the site Altus – Vario (2017).Retrieved from: https://www.vario.cz/moduly/manager/.
9. Korol, S. (2014). Management reporting: the essence and algorithm of formation. Biznes Inform. [Business Inform],7,325-331. Retrieved from: http://businessinform.net/pdf/2014/7_0/325.
 
Rights © Національний університет "Львівська політехніка", 2018
 
Format 31-38
8
application/pdf
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Coverage Lviv
 
Publisher Lviv Politechnic Publishing House