Intracompany reporting in the enterprise management system

Zenovii-Mykhailo Zadorozhnyi, Iryna Ometsinska

Анотація


Introduction. The modern conditions of enterprise operation have led to changes in management reporting approaches and have caused more discussions in nonfiction about its identity with intracompany reporting. Informatization of society, globalization processes in the economy and its sustainable development have led to the expansion of management reporting functions and to clear definition of main characteristics of intracompany reporting, which is created by the staff for its internal use with the adherence of principles of confidentiality. The impact of external factors, which are mostly negative nowadays (economic crisis, restrictions caused by the global pandemic, unfair actions of competitors, cyberattacks) require qualitative developments of intracompany reporting forms, which should ensure rapid detection of the negative changes at the enterprise and timely provide the information for its effective elimination.

The purpose of the study lies in scientific and theoretical justification of the concept «intracompany reporting», in determination of the role for enterprise management and also in outlining the principles of reporting formation and techniques of its preparation taking into account the modern conditions of enterprises activity.

Methods. In the research process the following methods were used: theoretical generalization, comparison, abstract-logical for distinguishing the concepts of «management reporting» and «intracompany reporting»; grouping, generalization,  analogy,  analysis and synthesis for identifying the principles of formation of intracompany reporting and its qualitative characteristics; modeling, induction and deduction, structural-logical, tabular for establishing the stages of reports formation at the enterprise and the techniques of its preparation.

Results. The essence of management and intracompany reporting as an information field for necessary decisions making by their users is investigated. The role of intracompany reporting for enterprise management is established and it is proved that it is an integral part of management reporting. The formation and usage principles of intracompany reporting in the context of two groups are outlined: the principles that are used in the formation      of financial and intracompany reporting; principles that are used in the formation of intracompany reporting. The qualitative characteristics of such reporting are clarified. The stages of its formation at the enterprise are highlighted. The expediency of construction the intracompany reporting information map at the enterprise is established and its form  is offered. The necessity of development of Regulations (standard) of the intracompany reporting is proved. 

Perspectives. Further researches should be aimed at developing the Regulations (standard) of intracompany reporting, as well as formation of standardized forms of such reporting, taking into account enterprises’ branch peculiarities.



Ключові слова


intracompany reporting, management reporting, principles of formation of intracompany reporting, qualitative characteristics, stages of formation, information map

Повний текст:

PDF>PDF

Посилання


Bezverkhyi K. V. (2015) Formuvannia vnutrishnohospodarskoi (upravlinskoi) zvitnosti pidpryiemstva [Formation of internal (management) reporting of the enterprise]. Ekonomika: teoriia ta praktyka [Economics: theory and practice], 2, 49- 55 [in Ukrainian].

Hladii I.O. (2018) Upravlinska zvitnist pidpryiemstva: pryntsypy formuvannia [Management report of the enterprise: principles of formation]. Hlobalni ta natsionalni problemy ekonomiky [Global and national economic problems], 23, 604-608 [in Ukrainian].

Korol S. Ya. (2014) Upravlinska zvitnist: sutnist i alhorytm formuvannia [Management reporting: the nature and formation algorithm business-inform]. Biznes Inform [Business Inform], 7, 325-331 [in Ukrainian].

Koriahin M.V., Kutsyk P.O. (2016) Problemy ta perspektyvy rozvytku bukhhalterskoi zvitnosti: monohrafiia [Problems and prospects of accounting development: monograph]. Kyiv, Interservis, 276. Retrieved from: http://www.lute.lviv.ua/fileadmin/ www.lac.lviv.ua/data/kafedry/Buh_Obliku/Docs/Problemi_ta_perspektivi_rozvitku_ bukhgalterskoji_zvitnosti_.pdf [in Ukrainian].

Kutsyk P.O. (2014) Suchasne traktuvannia, sklad i osoblyvosti formuvannia upravlinskoi zvitnosti pidpryiemstva [Modern interpretation, composition and features of enterprise managerial reporting formation]. Visnyk Natsionalnoho universytetu «Lvivska politekhnika» [Menedzhment ta pidpryiemnytstvo v Ukraini: etapy stanovlennia i problemy rozvytku], 797, 248-254 [in Ukrainian].

Matiukha M. M. (2013) Mistse upravlinskoi zvitnosti v informatsiinii systemi pidpryiemstva [The place of management reporting in the information system of the enterprise]. Teoretychni ta praktychni aspekty stiikoho rozvytku finansovoi systemy Ukrainy: kolektyvna monohrafiia / Pid red. d. e. n., prof. O. O. Nepochatenko [Theoretical and practical aspects of sustainable development of the financial system of Ukraine: collective monograph / Ed. by Doctor of Economics, Prof. OO Nepochatenko], Uman, Vizavi, P. 2, 262-272 [in Ukrainian].

Nahirska K. Ye. (2010) Etapy formuvannia ta periodychnist podannia upravlinskoi zvitnosti [Stages of formation and periodicity of management reporting]. Ekonomichni nauky. Seriia «Oblik i finansy» [Economic sciences. Series: Accounting and Finance], 7 (25), P. 2, 330-338 [in Ukrainian].

Napadovska L.V. (2010) Upravlinskyi oblik: pidruch. dlia vuziv. 2-he vyd., dooprats. ta dopov [Management accounting: textbook for univ. 2nd ed., rev. and suppl.], Kyiv, Kyiv National University of Trade and Economics, 648 [in Ukrainian].

Pozov A. Kh. (2012) Obgruntuvannia polozhennia (standartu) upravlinskoi zvitnosti [Substantiation of the provision (standard) of management reporting]. Naukovi zapysky [Natsionalnoho universytetu «Ostrozka akademiia»]. Seriia «Ekonomika» [Scientific notes [National University «Ostroh Academy»]. Series «Economics»], 20, 260-263 [in Ukrainian].

Skrypnyk N. V. (2016) Teoretychni aspekty formuvannia upravlinskoi zvitnosti yak osnovy pobudovy informatsiinoi bazy menedzhmentu pidpryiemstva [Theoretical aspects of management reporting as a basis for the information base management of enterprises]. Visnyk Chernivetskoho torhovelno-ekonomichnoho instytutu. Ekonomichni nauky [Bulletin of the Chernivtsi Trade and Economic Institute. Economic sciences], 2, 154-163 [in Ukrainian].

Dystsyplinarna matrytsia upravlinskoi zvitnosti : monohrafiia (2016) / V. V. Sopko, M. M. Benko, O. M. Honcharenko ta in; za zah. red. V. V. Sopko [Disciplinary matrix of management reporting : monograph / V. V. Sopko, M. M. Benko, O. M. Honcharenko and others; for general ed. V. V. Sopko], Kyiv, Kyiv National University of Trade and Economics, 456 [in Ukrainian].

Shygun M. M., Ivanenko V. O. (2008) Vydy zvitnosti pidpryiemstv: pidkhody do yikh klasyfikatsii [Types of enterprise reporting: approaches to their classification]. Problemy teorii ta metodolohii bukhhalterskoho obliku, kontroliu i analizu: mizhnarodnyi zbirnyk naukovykh prats. Seriia: Bukhhalterskyi oblik, kontrol i analiz [Problems of theory and methodology of accounting, control and analysis: an international collection of scientific papers. Series: Accounting, control and analysis], 3 (12). С. 432-443 [in Ukrainian].

Zakon Ukrainy ‘Pro bukhhalterskyi oblik ta finansovu zvitnist v Ukraini’ vid 16.07.1999 № 996-XIV [Law of Ukraine ‘On accounting and financial reporting in Ukraine’ dated 16.07.1999 No. 996-XIV]. Retrieved from: https://zakon.rada.gov.ua/ laws/show/996-14#Text [in Ukrainian].

Metodychni rekomendatsii zi skladannia zvitu pro upravlinnia: nakaz Ministerstva finansiv Ukrainy vid 07.12.2018 № 982 [Methodical recommendations for compiling a management report: order of the Ministry of Finance of Ukraine dated 07.12.2018 No. 982]. Retrieved from: https://zakon.rada.gov.ua/rada/show/v0982201-18#Text [in Ukrainian].

Natsionalne polozhennia (standart) bukhhalterskoho obliku 1 ‘Zahalni vymohy do finansovoi zvitnosti’: nakaz Ministerstva finansiv Ukrainy vid 07.02.2013 № 73 [National Regulations (Standard) Accounting 1 ‘General requirements for financial reporting’ dated 07.02.2013 No. 73], Retrieved from http://zakon2.rada.gov.ua/laws/ show/z0336-13 [in Ukrainian].




DOI: https://doi.org/10.35774/visnyk2020.04.169

Посилання

  • Поки немає зовнішніх посилань.