BUSINESS INFORM №12-2014

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Section: Economic and Mathematical Modeling
UDC 657.37
Zyma I. P.
Modeling of Managerial Reporting (p. 214 - 219)
The article is aimed to explore approaches to modeling of managerial reporting in the enterprise. It has been determined, that, in building models of managerial reporting, a modeling object is not a separate number of forms or indicators, but a system of forming the reports in its entirety, as a process. Analyzing the definition of «business process», it can be argued, that forming of managerial reporting should be considered as referring to the category of business processes, the end product of which is information about the company's activities. Information as the end product is turned into a managerial resource, providing the possibility of decisions-making, without which no existence of business is possible, thus making the process of forming the reports vital to the company. The study suggested that process of forming the reporting is considered as business process, that can be defined as a series of actions with clearly marked elements of informational input and output, and elaborating of reporting indicators as the end product. Developing a managerial reporting model is reasonable to start with an analysis of business processes, identifying of correlations and analysis of eventual changes. Modeling of managerial reporting can be accessed through the graphical notation tools as well as case-tools. Implementation of system of managerial reporting and improvement of its model are based on the same approach as the process improvement in organizations, namely: BPM or BPR.
Keywords: managerial reporting, modeling, notations, business processes
Fig.: 2. Tabl.: 1. Bibl.: 24.

Zyma Iulia P. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Zyma, Iulia P. (2014) “Modeling of Managerial Reporting.” Business Inform 12:214–219.

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