Theoretical-conceptual fundamental of implementation of the integration basis of the management system for the business entity
DOI:
https://doi.org/10.35774/visnyk2022.02.008Keywords:
basic categorical element, integration basis, integration signs, integrated reporting, integrated management systemAbstract
Introduction. Construction and operation of the integrated management system of the business entity involves the use of its integration basis for the implementation of information and economic quality properties of management in management decisions. Development of theoretical and conceptual provisions for the formation of the subbasis for the implementation of the integration basis of the management system and determine the elements of implementation in the information and economic management will be included in the research platform for integrated management decisions.
Goal. Theoretical substantiation of information and economic preconditions and conceptual elements of the process of realization of the integration basis of the management system of the business entity, as the acquisition-formation in the system of integration signs of the basis.
Research methods. To reveal the content of the implementation of the integration basis of the management system on unified principles and standardized elements of reporting and management systems used a combination of deductive and inductive methods of acquisition-formation of integration features of this basis.
Results. The properties of integrated reporting standards and standards of management systems (subsystems) have been qualitatively assessed in order to determine the preconditions for using the integration basis. It is established that the content of the foundation for the implementation of the integration basis will consist of basic categorical elements. These elements represent the general principles and structural elements of integrated reporting together with integrated management subsystems. They represent the general principles and structural elements of integrated reporting together with integrated management subsystems
Perspectives. The perspective is seen in the dissemination of theoretical and conceptual provisions of the above approach to the implementation of the integration base in the field of self-organization management to ensure sustainable development of the business entity.
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