Designing a system of control over management reporting indicators

Abstract

Subject. This article analyzes the system of monitoring of the reliability of management indicators at various stages of their formation. Objectives. The article aims to systematize and summarize knowledge about the features of developing a system control of management reporting indicators. Methods. For the study, we used a dialectical approach, observation, synthesis of disparate information, analysis of the results obtained, and accounting methods. Statutory acts on accounting legislation, scholarly works of Russian and foreign scientists on management accounting and reporting served as the information base of the study. Results. The article reveals the problem of replacing the control of the reliability of indicators of management reports with the control of the effectiveness of activities, carried out by comparing the indicators. It describes the stages of arranging control at the enterprise and offers recommendations for their implementation, taking into account the management goals of management. The article also substantiates the possibility of strengthening control over the reliability of management data in the context of the development of digital technologies. Conclusions. Accounting methods should be applied based on the context of management objectives. Internal control procedures should be carried out within the management subsystem.