Decision Management System Research Articles

ASSESSMENT OF THE IMPACT OF FINANCIAL AND NON-FINANCIAL INSTRUMENTS ON EQUITY AND CASH FLOWS AS THE BASIS FOR DECISION-MAKING TO INCREASE ENTERPRISE MARKET CAPITALIZATION

The market capitalization of an enterprise is one of the key indicators that characterize the degree of influence of financial and non-financial instruments on its volumes and dynamics. Establishing the relationship between such instruments and metrics of equity and cash flows best outlines the plane of their direct impact on stimulating market capitalization and implementing effective management measures in the context of optimizing the use of equity and cash flows. The purpose of the study is to establish how the impact of indicators of financial and non-financial instruments on equity and cash flows forms an appropriate basis for making managerial decisions to increase the market capitalization of enterprises. As a result of the study, the toolkit for increasing the market capitalization of the enterprise from the standpoint of its grouping in terms of financial and non-financial plane was clarified. It was found that among the 36 analyzed indicators of the impact on equity and cash flows of the studied machine-building enterprises in Ukraine during the period 2010-2021, the most significant are bank lending, investment and technical metals, research and development costs, foreign scientific and technical services received, production investments, work-in-progress, and accounts payable for products, goods, and services. The results were transformed into a model of ranked instruments for stimulating the market capitalization of machine-building enterprises, which demonstrates the degree and directions of the influence of indicators of financial and non-financial instruments on the dynamics of equity and cash flows, which ensures the formation of an information database for making decisions on the further use of such instruments. The structuring of the toolkit serves as the basis for forming a system of management decisions containing practical recommendations within each group of instruments aimed at optimizing market capitalization through increased equity and cash flows of the enterprise. The obtained results will be beneficial to financial analysts of enterprises in preparing databases for making financial and non-financial decisions.

Research on Optimization of Financial Performance Evaluation of Energy Enterprises under the Background of Low-Carbon Economy

The development of human society and the production and operation activities of enterprises have brought about global warming, resulting in frequent natural disasters. It has become the consensus of all countries in the world to develop a green and low-carbon economy. Under this background, enterprises, as the main body of economic activities, especially energy industry enterprises, should optimize and upgrade the traditional production and operation mode with high pollution, high consumption, and low output to a high-efficiency and low-pollution mode, and pay attention to the co-ordinated development of economic benefits, social benefits, and ecological benefits. Financial performance evaluation indicators have become the main basis for senior leaders of energy industry enterprises to make decisions and evaluate the low-carbon economic benefits of enterprises. This paper constructs a set of financial evaluation index systems of energy industry enterprises under the background of a low-carbon economy from four dimensions: profitability, asset quality, debt risk, and business growth. The analytic hierarchy process (AHP) is used to measure the comprehensive contribution of financial indicators of low-carbon production and operation. The purpose of this study is to provide scientific financial management decisions for energy enterprises to reduce costs and increase the efficiency and low-carbon operation under the background of a low-carbon economy. The research results show that the comprehensive evaluation index system after the traditional financial evaluation index of energy industry enterprises is integrated with the evaluation index of a low-carbon economy can help enterprises make more correct and effective financial decisions in the process of survival, development, and growth, and, at the same time, the financial evaluation index of a low-carbon economy should pay more attention to the indicators with a higher comprehensive contribution, so as to effectively promote the low-carbon operation efficiency of enterprise production, management, and sales. Compared with other research results, this paper innovatively constructs a financial management decision-making index system for measuring the low-carbon operation of energy enterprises in theory, which has important value in guiding energy enterprises to reduce costs and increase the efficiency and low-carbon operation in practice.

Motivation components of personnel management at enterprises

Methods. Methods of analysis and synthesis, empirical methods, methods of induction and deduction, graphic and logical methods, methods of financial, economic and statistical analysis were used in the process of researching the components of personnel management of enterprises. The methodological basis of the research is the index method, the results of which allow evaluating the main components of the enterprise personnel management. Results. The article provides a detailed analysis of statistical data and survey results regarding the main motivational components of personnel management at enterprises. The dependence between indicators of economic activity and components of personnel motivation was revealed. The article substantiates the main motivational components of personnel management, improves the structuralfunctional model of the dependence of quantitative and qualitative indicators and the motivational component of personnel management of the enterprise, which synthesizes a comprehensive approach to taking into account all important directions of improvement of motivational processes of personnel management. Novelty. It consists in justifying the need to take into account motivational components when planning and improving the scientific and methodological foundations of the development of a structural and functional model of personnel management and a system for evaluating the economic activity of the enterprise. Practical value. Evaluation of the motivational components of the personnel management of the enterprise is the basis for building effective models of the development of enterprises, which is an analytical tool for organizing the vertical and horizontal connections of the management system of the multi-level and multifunctional management decision-making system, taking into account the properties of the interdependent influence of performance indicators and establishing the safety parameters of individual trajectories of the development of personnel management .

Research on the construction path of large-scale industrial agglomeration circle in Foshan based on computer big data fusion

This paper innovatively proposes the goal of research on the decision support system of the large-scale industrial agglomeration circle in Foshan. Based on the computer big data combined with the process of urban planning and management in Foshan, this paper proposes the construction content of the current planning decision support system for the new industrial agglomeration circle in Foshan. This paper proposes the relevant models for the analysis and construction of the development and evolution model and the construction of the auxiliary decision-making management system. The method of large-scale industrial agglomeration area in Foshan proposed in this paper provides services for the government to make rational and scientific decision-making. The computer big data industry circle planning model proposed in this paper has certain practical significance.

Methodological aspects of assessing the level of risk resistance of retail trade enterprises

The article aims to improve the scientific and methodological approach to assessing retail enterprises' risk tolerance levels. The research process used the following methods: analysis, synthesis, structuring, systematization, graphic modeling, multidimensional analysis, and integral assessment. The article describes the main features of the modern external environment. Risk management is developing forward-looking thinking and forming readiness for risky situations. The essence of the "risk resistance" concept is revealed, and the main concepts that define it are characterized. A three-dimensional graphic model has been developed, and a methodological toolkit for assessing the level of risk tolerance of retail trade enterprises has been substantiated. An economic-mathematical model is proposed to estimate the probability of achieving a retail enterprise's target level of risk tolerance. A system of system-forming factors that influence the provision of the retail trade enterprise's target level of risk resistance has been formed. The scientific-methodical approach to assessing the level of risk resistance of a retail trade enterprise has been improved, considering the ability to resist external risks and the level of internal risks. It allows the formation of a system of management decisions to ensure a timely response to a wide range of resource and time constraints risks while contributing to achieving target indicators of activity retail trade enterprises. The graphic model of the values of the concepts of risk resistance of a retail trade company, developed based on the results of the study, focuses attention on the dynamics of the concept over time and creates an opportunity to ensure the control of the actual values of the concepts of risk resistance and determine their compliance with permissible, nominal, and critical values. Further research is planned to be devoted to conducting studies of current practices of external and internal risk management in Kharkiv's retail trade enterprises. Keywords: risk, risk resistance, level, risk-generating factors, concepts, integral assessment, integral indicator.

Integration of environmental indicators into the management decision-making system

Climate change demands integrating environmental indicators into management decision-making systems, highlighting shifts towards environmental safety and stricter emissions regulations. This research develops a scheme for such integration, filling the gap in literature on the relationship between environmental factors and management decisions. Literature analysis and data examination through scientific and mathematical methods, including linear and multicriteria analysis, have led to a model emphasizing the importance of embedding environmental considerations into decision-making. The findings highlight the role of multi-criteria decisions in various conditions and establish a comprehensive model for the interplay between economic and environmental indicators, enhancing eco-efficiency in management practices. This approach introduces a novel method for incorporating environmental sustainability into management strategies, underscoring its significance for ongoing research and application in eco-efficient management decision-making.

Research on Human Resource Management Optimization and Decision Support System Construction Based on Electric Power Enterprise Strategy

Abstract At the present stage, the development of electric power enterprises needs to update the concept of human resource management by fully combining it with their actual situation and constructing a systematic human resource management model so as to occupy a favorable position in the market competition. This paper brings the classification rule mining algorithm based on the ant colony algorithm into human resource planning decision-making, adds an adaptive mechanism to the ant colony algorithm, updates the algorithm strategy, and improves the quality of algorithmic decision rules. Establish a fuzzy comprehensive judgment model for performance appraisal and salary decision-making in electric power enterprises and design a comprehensive system of dynamic decision support for human resource management in electric power enterprises. Analyze the effect of α, β and ρ values on the performance of the adaptive ant colony algorithm and determine the utility of the classification rule mining algorithm based on the adaptive ant colony algorithm for human resources planning and decision-making. Combine the evaluation level and scoring factors of employees in electric power enterprises to obtain the employee performance appraisal rankings and determine their remuneration packages. The practical benefits of the HRM dynamic decision support system designed in this paper are examined by a system reliability test. The reliability of the human resource management decision-making system designed in this paper is maintained at 0.93~0.97, and the decision-making reliability of traditional system 1 and traditional system 2 is maintained at 0.90~0.92 and 0.90~0.91, respectively. The decision-making system for human resource management in electric power enterprises constructed in this paper is more advantageous for practical operation.

Development of information support of the decision-making management system for emergency prevention based on distance video systems

The possibilities of identifying combustion from the mobile observation point located on an unmanned aircraft are considered. A qualifying sign of frequency fluctuations in the region of combustion was derived and presented in the form of a program filter of vyvyl-analysis in the temporary area. The frequency characteristics of the detectors and experimental data used in fire detectors were compared. A stable correlation was obtained confirming the conformity of the hypothesis existing tested data. It is proposed as a sign of defining burning to use the frequency of the color of the color of the pixels from the gama of fire to the color of the underlying surface. It is experimentally determined that combustion corresponds to the range from 12 to 30 Hz. The work takes into account the dynamic location of the observation point on an unmanned aircraft. The boundary conditions of the operation of the aviation system allowing to obtain relevant data for analysis are described.

Informatization of Physical Education Curriculum Education and Training Management in Colleges and Universities under the Maximum Information Entropy Model

Abstract Currently, there are problems such as weak training purpose, poor training effect and backward auxiliary decision-making means in college physical education. In this paper, we first construct a college sports training management decision-making system based on Multi-Agent and adopt the blackboard model to realize the communication between Agents. The training management decision-making agent system uses the maximum information entropy model to identify the benefits and drawbacks of executing college sports training management decisions. Secondly, feature selection is carried out through the correlation filter (CFS), and the best priority search method is used to obtain the required subset of features. Finally, the reliability of the college sports training management decision-making agent system was verified by testing experiments. The results show that the inter-rater of the system is 0.92<unk>0.95, and the intra-rater is 0.94, reflecting the good reliability and practicality of the training management decision-making Agent system. This study enhances the effectiveness of sports training management to some extent, and it also serves as a valuable reference for the development of similar systems.

INFLUENCE OF TELECOMMUNICATION TECHNOLOGIES ON DECISION-MAKING FOR DYNAMIC TASKS USING BIG DATA IN THE AGRO-INDUSTRIAL COMPLEX

To date, telecommunication technologies are used all over the world to obtain reliable information on the situations on the sown areas of farmers. Data is transmitted in real time, access to devices (sensors, drones, fixation equipment) must be provided on an ongoing basis. Information for dynamic tasks using big data consists of heavy content and requires data transmission at high speeds. One of the main components of modern information technologies is Internet access, which provides not only the entire process of data processing and analysis, but also timely management decision-making. As a rule, all information on objects (databases, knowledge) is placed on servers, access to which is possible only if there is a permanent service from potential customers in the area of operation of data fixation and transmission devices. The existing methods of visualizing objects using space satellites have disadvantages associated with limited residence time, image quality, and the need for manual processing. In this regard, the use of devices with Internet of Things technology support is relevant and timely, since data is captured in real time, data is relevant, the decision-making process can be carried out promptly and increases production efficiency and labor productivity. The article considers the possibilities of mobile communication networks of Kazakhstan to perform tasks related to obtaining data from Internet of Things devices, to analyze the data of forecast models on arable lands of grain-growing regions of the country, problems, possible solutions, principles of organization of an intelligent management decision-making system.

Forecasting multistep daily stock prices for long-term investment decisions: A study of deep learning models on global indices

Deep machine learning algorithms play an important role in facilitating the development of predictive models for the stock market. However, most studies focus on predicting next-day stock prices or movements, limiting the usability of the predictive model for investors. This study extensively explores the ability of deep learning models to predict out-of-sample the daily prices of global stock indices over a long term, up to a year. The performance of six models, including Deep Neural Network (DNN), Recurrent Neural Network (RNN), Long Short-Term Memory (LSTM), Bidirectional Long Short-Term Memory (Bi-LSTM), Gated Recurrent Unit (GRU), and Convolutional Neural Network (CNN), are compared using Root Mean Squared Error (RMSE) and Mean Absolute Percentage Error (MAPE). The models predict the long-term daily prices of five global stock indices, namely the Nifty, the Dow Jones Industrial Average (DJIA), the DAX performance index (DAX), the Nikkei 225 (NI225), and the Shanghai Stock Exchange composite Index (SSE). The results confirm the superiority of LSTM for predicting long-term daily prices. The Bi-LSTM does not improve the result of LSTM but performs better than other algorithms. CNN overfits the training data and poorly forecasts the long-term stock prices of global indices on the testing data. This research demonstrates the potential of deep learning models for long-term stock price forecasting, offering valuable insights for investors. Additionally, the patterns of predicted daily prices can be helpful in building trading and risk management decision systems.

Financial Decision Management of Enterprise Cloud Accounting Based on Big Data Technology

Abstract As an inevitable trend of the development of the times, this paper explores the application of big data technology in enterprise financial decision-making and constructs a complete process of enterprise financial management based on data mining. The improved k-Means algorithm is used to complete the clustering analysis of financial data, and the CAP algorithm is applied to the identification and classification of financial problems to realize the early warning of the financial crisis. Combining analysis and early warning, the financial decision management system in enterprise cloud accounting is constructed using the ID3 algorithm. Company H, a real estate enterprise, was selected as a research case and analyzed by collecting financial data and using data mining methods. The profitability, solvency, operations, growth, and cash capacity scores for Company H in 2021 are 11.19, 4.24, 4.94, −0.56, and −0.48, respectively. The changes in Company H’s profitability, solvency, and operations are relatively stable from 2013-2019.

Crisis management in family firms: do religion and secularization of family decision-makers’ matter?

PurposeThe unique dynamics of family firms (FFs) shape the management of financial crises. Religious and secular reasons, as a defining characteristic of this type of firm, provide a reference system for key management decisions. This paper aims to explore the under-researched topic of differences in FFs' crisis management between religious and secular family decision-makers (FDMs), considering secularization in developed countries.Design/methodology/approachThe paper draws on a qualitative-empirical study of 14 large FFs from the DACH region (Germany, Austria and Switzerland), through both a media analysis and semi-structured interviews with FDMs who have significant influence on key management decisions.FindingsDespite secularization, religion continues to influence managerial decisions such as crisis management in the DACH region. The findings show that crisis management differs across religious and secular FDMs, demonstrating the substantial impact of religious and secular reasons on operational and financial measures. Thus, religious and secular reasons may partially explain the complex and ambivalent crisis management of FFs. This indicates that religion shapes FF's key management decisions in the increasingly secularized DACH region. Religious FDMs are accountable to both the firm and to God, which fosters their own personal and financial resources during crisis management.Originality/valueThis paper contributes to the existing literature by exploring the impact of religion and secularization within developed countries. Further, it offers deeper insights into FF's crisis management and is one of the first studies to assess the impact of religion and secularization on operational and financial measures. This research derives five propositions for further research and discusses a broad range of original implications for theory and practice.

Ризик-орієнтований моніторинг екологічних факторів впливу на якість життя у мегаполісах

The aim of the research is to develop recommendations for monitoring the quality of habitat in megacities, taking into account the uncertainty factor and the risks of man-made factors of influence. Materials and methods. National and regional reports on the state of the natural environment in Ukraine, research of the Ukrainian and foreign scientists on assessing the quality of life in the metropolis and the effectiveness of environmental monitoring in the management decision-making system are used as research materials. To achieve the goal of the research, the methods of system analysis, elements of the theory of fuzzy sets, the theory of probabilities, the theory of decision-making, Euclidean metrics, etc. are used. The results. The task of modern monitoring systems is constant monitoring of the current level of pollution, as well as forecasting possible trends of changes in this level, with the possibility of observing and identifying the state of environmental pollution. The task of identifying the dynamics of the technogenic pollution area can be reduced to the analysis of observations and comparisons of their results with each other by evaluating the Euclidean metric. Identifying the limit levels of pollution at which their harmful effects begin to manifest, as well as establishing the synergism effect will allow to provide an integral assessment of the quality of the environment. Conclusions. Management of the level of influence of environmental factors on the quality of life in megapolis is related to the solution of such problems as the creation of procedures for effective identification of the state, the development of a set of unified scenarios for overcoming problems, the need to form the structure of a typical decision-making system in crisis situations, etc. As a rule, management decisions in the field of environmental safety of megacities take place under conditions of uncertainty. The choice of one or another alternative is influenced by such factors as remote or indirect consequences of decisions, problems of "trifles" in the information provision of management decision-making, etc.

INEFFICIENCY OF MANAGEMENT DECISIONS AS A CONSEQUENCE OF A CONFLICT OF VALUES AND NORMS

In the modern world, situations often arise in which the value-based regulation of human activity weakens and the old requirements lose their relevance. The need for analysis is associated with the “normality” of the state of anormativity as an attribute of a new social status relating to the sphere of government. The purpose of this article is to study the dynamics of the development of values and norms as a possible reason for the inefficiency of managerial decisions. The sociocultural method made it possible to consider the individual, the person and society as a single integral system in which the elements are not reducible to each other, as well as to describe the conflict of values and norms as a complex of sociocultural pathologies leading to ineffective managerial decisions. Value analysis was used to reveal the content of the conflict of values and norms and their manifestations in culture and to describe the axiological mechanisms of sociocultural interactions. The hermeneutical method made it possible to identify and study the factors of conflict between values and norms and to form an idea of value consciousness. The structural-functional approach was used to identify elements of society and culture that contribute to the emergence of a conflict of values and norms. The phenomenological method was useful in the analysis of the conflict of values and norms as a pathological state (deformation) of human consciousness. Methods of comparison, analysis, deduction, induction, generalization, analogy, classification, abstraction were also used. Value-normative and institutional analysis made it possible to clarify the nature of the norm and to define a negative value convention. It was found that the change in values is carried out through value consciousness as a special phenomenological feature of a person, the main pathology of which is fragmentation, which leads to a conflict of values and norms. In particular, the idea of interaction between value-normative and institutional analysis was introduced, which made it possible to clarify the nature of the norm, define a negative value convention, and also distinguish between two ways of thinking and behavior as a prerequisite for a conflict of values and norms: based on common axiological attitudes and particular institutions. It was determined that with the help of norms, society leaves a reflection on values, and social actors are able to initiate the normization of certain actions. If these actions do not correspond to norms and values, a process of denormization takes place, as a result of which anormia arise. Norms break away from values and merge with particular institutional rules, forming an agreement on the methods of obtaining benefits – a negative value convention. The practical value of this scientific work lies in the possibility of using its materials in the process of developing decisions to reform the management decision-making system.

Application Research of Computer Artificial Intelligence Technology in Urban Smart Logistics System

This paper proposes the application objective and path of intelligent logistics. Urban smart logistics system is constructed by digitization of underlying elements, modeling of intermediate operations and intelligent management decision-making system. The system in the standardized logistics mode to promote the supply side and the demand side of the maximum degree of fit. Then this paper takes e-commerce platform, e-logistics platform and e-government platform as the basic framework to build an intelligent logistics system composed of supply subsystem, demand subsystem and supervision subsystem. Finally, the system realizes the effective integration of information flow, business flow, logistics and capital flow in the operation process of intelligent logistics mode based on big data cloud computing. Finally, this paper analyzes the practical application of intelligent logistics in the field of intelligent management and decision making. Experimental simulation shows that the logistics system can improve the efficiency of scheduling, transportation and other processes.

Ukraine labour potential modelling based on using the theory of unclear logic

Purpose. To develop an effective approach to assessing the labour potential of Ukraine. Methodology. The research method is mathematical modelling based on the use of the “theory of fuzzy logic”. Findings. The factors influencing the labour potential of Ukraine are summarized and systematized, which are grouped into three groups: medical-demographic, socio-economic, and behavioural ones. The modelling algorithm is generalized and the linguistic variables that characterize the comprehensive assessment of the level of labour potential of Ukraine are proposed. A tree of logical conclusions of hierarchical relationships of factors with selected terms for evaluating the labour potential of Ukraine was built. Statistical data for Ukraine and 21 countries that are part of the EU is summarized, that made it possible to estimate the level of labour potential (R) for strategic partner countries ‒ Poland and Ukraine, which are 6.4 and 5.95, respectively. Recommendations are offered as for the development of the labour potential of Ukraine. Originality. The scientific novelty of the study is the development of a theoretical-methodological approach to the assessment of the labour potential of Ukraine, which allows comprehensively taking into account the system of fuzzy terms, to evaluate the medical-demographic, socio-economic and behavioural factors of influence on the labour potential of Ukraine based on the use of the theory of fuzzy logic. That, in turn, will allow increasing the effectiveness of the management decision-making system in the direction of improving all components that form the labour potential. Practical value. The importance of assessing labour potential for Ukraine lies in many aspects, the main ones are the following: increasing the efficiency of state administration in the field of labour potential formation; timely identification of problems, determination of the state and formation of strategic prospects for its development, which will allow accelerating the process of Ukraine’s transition from a candidate for EU membership to an EU member and revive the economy, that is currently based on the military rails.

Evaluation of the enterprise's life cycle by phases of viability as a basis for building cluster polyvector models of development transparency

Methods. In the process of tracing the life cycle of industrial enterprises through the phases of life, methods of analysis and synthesis, empirical methods, methods of induction and deduction, graphical and logical methods, and the method of analysis have been used, as well as scientificeconomic and statistical analysis. The methodological basis of the research is the index method, the results of which allow us to evaluate the life cycle of enterprises according to the phases of life cycle, which is the basis of cluster polyvector models of development transparency. Results. The article improves the structural and functional model of building an integrated adaptive-relevant system for evaluating the life cycle of an enterprise by phases of viability, which synthesizes a complex system of executing tactical actions, is implemented on the basis of receiving information from the object's local phases of the enterprise's viability, performs the functions of recognition and identification compatibility of phases of viability with the level of development of the enterprise, which allows industrial enterprises to achieve the maximum permissible level of transparency of development under the condition of effective formation of cluster polyvector models for the purpose of forecasting and eliminating discrepancies in goals and strategic directions of development management, forming the concept of viability of industrial enterprises. Novelty. It consists in improving the scientific and methodological foundations of the development of a structural-functional model of an integrated adaptive-relevant system for evaluating the life cycle of an enterprise by phases of viability. Practical value. Assessing the life cycle of an enterprise by phases of viability as a basis for building cluster polyvector models of transparency of development allows to form a system of parameterization of its activity, which is an analytical tool to organize vertical and horizontal connections of a multi-level and multifunctional management decision-making system, taking into account the properties of interdependent influence and establishing critical points for the most significant security parameters of individual trajectories of transparent development.

Enhancing Knowledge Management in Healthcare: An Embedding Fusion Approach to Business Rule Representation

Enterprise Decision Management systems are vital for delivering efficient healthcare services. However, the ever-changing clinical terminology creates complex business rules, making healthcare IT systems difficult to maintain. In this study, we present an embedding fusion technique using unsupervised Natural Language Processing (NLP) to represent business rules as semantic vectors by incorporating multiple text data sources for each rule. We apply this method to a dental insurance administration case study and find that our approach is over 200 times more likely to identify redundant rule pairs compared to random pairs. This case study suggests that an embedding-based technique can significantly improve knowledge management efficiency in healthcare IT systems.

ACCOUNTING AND REPORTING IN INFORMATION SECURITY OF AGRARIAN POLICY: OPPORTUNITIES FROM CIVIL SOCIETY

The article aims to substantiate and highlight the theoretical provisions and methodical approaches to forming accounting and reporting following the modern informational requirements of the social, economic, and political systems. In the research process, modern general scientific methods and research techniques were used: in particular, analysis, synthesis, abstraction, systemic approach, dialectical, inductive, deductive, and abstract-logical. The research is based on the fundamental provisions regarding the development of accounting and reporting of the agricultural sector of the economy, the theory of management of the farming sector and the principles of sustainable development in current economic conditions, the need to improve the legislative and regulatory framework of reporting the activities of agro-industrial complex enterprises is substantiated. The theoretical provisions and methodical approaches are summarized, significant shortcomings are identified, and suggestions are provided for developing and improving the information system of accounting and reporting of agricultural enterprises based on sustainable development, which meets the growing needs of society - elements of scientific novelty. The scientific and applied justification of the development of accounting and reporting for adequate information provision of rural policy in the context of implementing the principles of civil society the mechanism that stabilizes relations between the state, which provides guarantees of rights and freedoms, creates conditions for the development of civil society, has gained further development. The results of the study can be used by all agricultural enterprises that are faced with the need to rethink and search for high-quality and transparent communication interaction between representatives of society, business, and the state interested in the country's sustainable development. The correct collection, generation, and analysis of statistical data as components of achieving modern management goals in conditions of increased risks determine the dynamism of forming the information system for public management decisions. Keywords: reporting, statistics, agrarian policy, agriculture, management of information flows, civil society.