Theoretical and practical aspects of managerial reporting

Bryk Galyna Volodymyrivna
Candidate of Economic Sciences, Associate Professor at the Department of Accounting and Audit,
Lviv National Agrarian University, Ukraine

  • Essence and value of the managerial reporting in the system of the informative providing of enterprises’ management are considered. Approaches of scientists for finding out of general and excellent lines in categories «managerial reporting» and «internal reporting» are represented. Necessity of forming at the level of separate subject of manage system of account after the centers of responsibility such as centers of profits, costs, income and investments are grounded.
    The properly attention of the procedure of budgeting activity of agricultural enterprise is spared. The basic types of financial and operating budgets, recommended for agricultural enterprise are represented. The concordance of the system of budgeting, with the system of accounting after the centers of financial responsibility of internal units of agrarian enterprise are grounded. The features of forming of the managerial reporting of agricultural enterprises taking into account the specific of its activity are represented. Forms and types of the managerial (internal) reporting of the agrarian enterprises are analysed.
  • managerial account, management, managerial reporting, internal reporting canters of financial responsibility, budgeting, operative reports, current reports, final reports, agrarian enterprises.
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  • Bryk G. V. Theoretical and practical aspects of managerial reporting [Internet source] / G. V. Bryk // Economic Processes Management: International Scientific E-Journal. – 2015. – № 2. – Access mode: http://epm.fem.sumdu.edu.ua/download/2015_2/2015_2_13.pdf