Звітність суб’єктів господарювання як джерело аналізу та інструмент управління

Abstract

The article summarizes the results of the study of the modern specifics of reporting of an economic entity and its types in the context of consideration as a source of analysis and management needs. An analysis of modern types of reporting from the standpoint of their essence, purpose, brief overview of indicators and interconnectedness of data on the activities of an economic entity is carried out. Attention is focused on transformational changes in economic emphasis and the development of sustainability reporting and taking into account strategic prospects. This made it possible to substantiate the conclusion about the growing role of reporting in increasing the level of development and competitiveness of enterprise. It is argued that a comprehensive analysis of reporting provides a wider range of indicators for managerial decision-making, which allows making more reasonable and high-quality managerial decisions on activities and determining directions for improving the processes taking place in the enterprise. The principles of formation and the principles of selection of types of reporting of economic entities necessary for management, in accordance with the objectives and requests of the management system in modern conditions, are determined. A structural-logical scheme of the relationship between types of reporting and the managerial process has been proposed, which reflects the step-by-step analytical component, as well as the corresponding steering algorithms that are adequate to different levels and types of management. It is proved that the use of information data of all types of reporting will allow to effectively analyze and evaluate, as well as determine the directions of development of an economic entity, taking into account the existing modern challenges. The place of types of reporting in the managerial process of enterprise is determined, which shows their importance in determining new vectors of development of economic entities in an unstable and competitive environment. In the perspective, the relevant direction of research is the development and substantiation of new methodological approaches to the analysis of the reporting of economic entities, argumentation of the composition of analytical indicators and solving the problem of identifying tasks and algorithms for their calculations.