ISSUES OF FORMATION OF THE ENTERPRISE MANAGEMENT REPORT

Анотація

Introduction. The reform of the legislative regulation of the accounting system, taking into account international requirements and experience, has led to an expansion of the list of forms of reporting required by the enterprise, in particular, the Management Report. However, at the legislative regulation the structure and content of the Management Report are not regulated. There is no index of indicators and requirements for its completion. Consequently, the observation and development of the meaning of the Management Report remains a topical issue, since the compilation of this report is one of the key factors for ensuring sustainable development of the enterprise, increasing its investment attractiveness and competitiveness. Purpose. The article aims to determine the position of the Management Report in management system of the enterprise, analyse the legal framework and scientific works in relation to definition of the structure and procedure of drafting in the Management Report, and provide suggestions for improving the content of the Management Report. Method (methodology). To achieve the purpose of the work, method of synthesis, induction method, deduction method, method of generalization, method of the system approach, method of comparison, method of grouping and tabular method have been used. Results. The article substantiates the role and significance of the Management Report as of an important element in the reporting system of the enterprise. Legislative regulation of issues of compilation, disclosure of information and presentation of the Management Report has been investigated. The requirements of the state regulators for the content of the Management Report have been analysed. According to the results of research of the scientific works on issues the organizational and methodological principles of the process of preparation, compilation and publication of the Management Report in Ukraine, topical issues have been systematized. The directions of improvement and the extension of the content of the Management Report as one of the important factors for ensuring satisfaction of information requests and interests of stakeholders have been determined.

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