Abstract

Problem statement. The process of evacuation of an industrial enterprise and restoration of work in safe areas are complex processes that require operational management decisions on the one hand and assessment of the effectiveness of this process in order to determine the financial condition and continuity of the enterprise in the strategic dimension on the other hand. An important component of this is the formation of a high-quality information product to ensure decision-making by stakeholders. This can be implemented by creating an internal reporting system. "Internal management reporting is a flexible system of information forms; compiled by responsibility centers and in general for the enterprise, submitted to management personnel of various levels; reflects the conditions, organizational and technological features of the enterprise's activities and the needs of management personnel; is a source of information for monitoring, analysis, budgeting and making effective management decisions" [31]. This determines the need to expand the system of internal reporting of an industrial enterprise in the context of reflecting the consequences of military operations and occupation of state territories and the processes of evacuation and launch of the enterprise in safe territories. Accordingly, research on the development of internal reporting on the processes of evacuation of industrial enterprises is updated.

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