Abstract
The article discusses existing issues in administrative management reporting which allows obtaining relevant information in terms of enterprise decision management.
 The purpose of the study is to develop theoretical and methodical aspects of management reporting when making decisions within the enterprise management system.
 The study of the current state and general trends in the development of the non-financial accounting and reporting system revealed the urgency of pushing a business entity for more transparency by disclosing financial data as well as a wide range of non-financial information. An analysis of empirical data and available research papers has revealed the main advantages of non-financial reporting by enterprises and assessed their potential impact on the effectiveness of management decision making. This allowed substantiating a necessity to develop a conceptual framework for strategic reporting. The form of strategic management report is suggested as generalization of accounting and analytical information including predictive information of strategic nature as a set of accounting and calculation indicators that characterize the internal and external environment of the enterprise as a whole and/or its segments and satisfies the information needs of users.
 The developed and offered format of the strategic management report is relevant and useful for large and medium-sized companies when implementing a strategic development model as well as conducting and applied research in the field of business strategies in order to ensure sustainability.
 Strategic management reporting as a format of management reporting is fundamental to the processing, interpretation and transmission of information for various levels of enterprise management when making managerial decisions. In addition, it is a tool for improving the informativeness of management reporting. Strategic management reporting also serves as means of overcoming information asymmetries in the process of managing business activities.
Highlights
The complexity of the institutional environment where business entities operate creates new requirements for the reporting system
When creating an information base for management reporting, it is advisable to use the whole set of accounting, planning, financial and other data on the company activities
We offer the following means to increase the informativeness of management reporting: 1. Data structuring and grouping
Summary
The complexity of the institutional environment where business entities operate creates new requirements for the reporting system. A topical area of the research as well as an urgent requirement of the present time is to combine all important data in a single report when making strategic management decisions by business entities. When creating an information base for management reporting, it is advisable to use the whole set of accounting, planning, financial and other data on the company activities. The methodological basis of strategic management reporting is represented by systematic and integrated approaches according to which the reporting is considered as a system: a comprehensive set of interrelated elements that synthesize financial and non-financial data on company activities, its business model, strategies and prospects for the main users: company investors and shareholders (Table 2). Strategic Management Report for the fiscal year ended Company Territory Legal form of Business Type of economic activity Average number of employees Legal address, Telephone number
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