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BUSINESS INFORM №7-2014

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57

Section: Management and Marketing
UDC 657.37
Korol S. Y.
Management Reporting: the Nature and Formation Algorithm (p. 325 - 331)
The purpose of the publication is to define the essence of the concept of "management accounting", the place and role of management accounting in the accounting and enterprise information system and justification of the algorithm of its formation. The substantive, formal and methodological approaches to the basic economic categories of 'accountability' and the concept of "management reporting" were analyzed, systematized and summarized. Based on a comparison with other types of management reporting its essential characteristics were established and own definition of the concept was proposed. It was proved that the management reporting is a means of formalizing the requirements of internal users to management accounting. It was established that the basis for the creation of management reporting should be integrated accounting and analytical database. An algorithm for management reporting as a basis for the creation of accounting and management information base now was suggested. It was determined that the further development of the theory and practice of management reporting should be focused on the automation of accounting and reporting in the enterprise and the creation of a common information space as a basis for internal users to ensure timely, accurate and relevant information.
Keywords: management reporting, management accounting, management reporting, automation
Fig.: 1. Tabl.: 2. Bibl.: 20.

Korol Svitlana Ya. – Candidate of Sciences (Economics), Associate Professor, Candidate on Doctor Degree, Department of Accounting and Taxation, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: sykorol@ukr.net

Reference to this article:
Korol, Svitlana Ya. (2014) “Management Reporting: the Nature and Formation Algorithm.” Business Inform 7:325–331.

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