Удосконалення оцінювання ефективності управлінської системи на основі інтегрованої звітності

Abstract

The article aims to develop theoretical and methodical principles for evaluating the management system's effectiveness based on integrated reporting. A comprehensive approach to assessing the management of the efficiency of agricultural enterprises based on integrated reporting was proposed. It was determined that integrated reporting becomes a motivating factor in forming an information base focused on management requests to justify and make management decisions. The system of key indicators of the evaluation of the management of efficiency of the agricultural enterprises' activity was considered. In particular, these are the following indicators: the indicator of the growth of market value; evaluation of the efficiency of the managed subsystem; profitability of production capital of an agricultural enterprise; expected damage assessment indicator; evaluation of the impact of strategic change; enterprise profit; the value of the production potential of agricultural land in rural areas of the respective administrative-territorial entities which should be defined as the total rental income for certain types of agricultural land. A holistic model for evaluating the efficiency of the agricultural enterprises' activity based on integrated reporting data was proposed. Using this model based on the analysis of the system of key performance indicators will bring the management process of agricultural enterprises to a new level, which will provide management with a means of monitoring the main business activities. As a result, there will be an opportunity to identify weaknesses and strengths of the management system using financial and non-financial indicators following the information of the integrated report. A matrix of expected results from introducing a mechanism for evaluating the management system's effectiveness based on integrated reporting was developed.