Internal reporting as an element of admission of a management decision

Abstract

Now the question of the organization of production accounting and reporting, development of forms of the intraeconomic reporting by the agricultural and industrial enterprises acquires special relevance. The topic under discussion requires an integrated approach to consideration, since the presentation of production reports on the activities of agricultural and industrial enterprises affects the effectiveness of management decisions. The main attention is paid to the development of general theoretical and methodological approaches to internal reporting formation of generalization varying degrees, based on specifics of production activities and accounting system of brewing enterprises. The objective and practical need of a correct, streamlined system of internal reporting, in accordance with modern theory and practice requirements, apparent inadequacy of development of methodological issues for the formation of this reporting, necessary for internal management, certainly indicate the relevance and practical significance of the study, and also determined the paper purpose and tasks. The main goal of this article is to develop theoretical and practical issues of the brewing enterprises internal reporting formation. To achieve this goal, the authors solved the following tasks: conditions, principles and the procedure for constructing internal reporting were determined; revealed the specifics of brewing enterprises organizational structure, procedure for certain types of internal reporting formation is proposed.