Non-financial reporting of small agricultural enterprises
DOI:
https://doi.org/10.35774/visnyk2024.03.159Keywords:
non-financial reporting, Management report, small agricultural enterprises, economic, social and environmental aspects of activity, risksAbstract
Introduction. In the conditions of the formation of a market economy, the emergence of new economic structures of various forms of ownership, the development of international economic ties, the need to improve the reporting information system necessary for management at all levels is necessary. An important stage of accounting is the formation of a non-financial form of reporting, the accuracy and validity of which depends on the effectiveness of the accounting system at a small enterprise as a whole. In this regard, we consider it expedient to analyze the components of non-financial reporting and provide practical recommendations regarding their relevance in terms of costs for the production of plant products.
The purpose – to examine the content and structure of the Management Report with a view to improving them on the costs of small agricultural enterprises.
Methods (methodology). The theoretical and methodological basis of scientific research is analysis, synthesis, induction, deduction, analogy, abstraction, concretization, comparison, monographic, systematic and logical methods.
The results. The content and structure of the Report on Management were studied on the basis of domestic and foreign regulatory and legal support, theoretical and practical achievements of leading economists. Practical recommendations are proposed in the sections «Results of activity», «Environmental aspects», «Social aspects and personnel policy» and «Risks» of the Report on the management of small agricultural enterprises in order to more reliably reflect the costs of production of crop production.
Prospects. In the future, it is advisable to more thoroughly cover the methodological and organizational aspects of the formation of the Management Report for small agricultural enterprises.
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