Reporting competitiveness management
( Pp. 112-118)

Task. The modern model of a market economy means the complete independence of enterprises as business entities. This is accompanied by profound changes in the field of accounting and reporting, exerting a strong influence on the methodology and organization of management accounting. The emergence of an increasingly complex organizational system requires a basis for the preparation of management reporting on business segments based on information flow of information. This is due to the fact that the economic activities of agricultural enterprises as an object of reporting come in with varying degrees of detail. Under the market conditions, it is necessary to create such a form of reporting that will allow external and internal users to evaluate the results of enterprises in order to develop an investment policy in rural areas. Management reporting is that part of the internal reporting that is compiled by segments of the enterprise. The definition of business segments is an independent right of an enterprise and is not regulated by national standards. The number of business segments presented in the management report, as a rule, increases the number given in the financial statements. This is due to the need for continuous control at the enterprise and the definition of the concept of a segment of activity. Even the smallest structural subdivision of an enterprise can act as managerial reporting by segments of activity. Everything will depend on the level of detail accounting. Therefore, we can assume that the segments of an enterprise are a unit of accounting. Model. Management reporting by business segments can be compiled using matrix models. Vertically, the matrix models have the main indicators of the segment, and horizontally the reportable segments, or vice versa. In addition to the matrix model, there are graphical forms when a chart is compiled for the reporting segment or individual indicator in the context and when comparing estimated and actual data. Indicators of management reporting can be presented in the form of an information flow about profit and loss, balance sheet and data on cash flow of an enterprise. Practical importance. Each form, containing certain information, presents a certain opportunity for management personnel to make appropriate management decisions. Considering the process of making managerial decisions through the prism of certain procedures, they come in contact with economic and financial analysis, which serves as the main information source (a kind of base) for making managerial decisions. Originality. In general, each reporting form in agricultural enterprises is justified from a theoretical and methodological point of view, and effective from a practical one.

Barfiev K.K., Mirzokhonov S.O., (2020), REPORTING COMPETITIVENESS MANAGEMENT. Economic Problems and Legal Practice, 2 => 112-118.

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management, competitiveness, agricultural enterprises, management reporting, financial reporting, tax reporting, financial statements, management decision, cost control, production costs.