MANAGEMENT REPORTING IN THE MANUFACTURING BUSINESS AND ITS SPECIFICS

Анотація

The use of uniform accounting forms for all manufacturing business is problematic due to the diversity of the specifics of separate enterprises' activity and the peculiarities of a particular unit of the enterprise, its functions in the control system, the types of production processes, task orientation. Therefore, the preparation of managerial reports is not legally regulated and there is an internal matter of the particular manufacturing business. A managerial report makes it possible to predict further development: increase sales, reduce costs, and increase the profitability of individual units or businesses, increasing the value of the enterprise as a whole. Based on internal accounting, manufacturing business takes decisions at all levels. An important element in decision-making is the time from receiving the report to develop a solution and implement it in life. The availability of internal report forms, layout and presentation of relevant information has essential value. Proposed managerial reports' formats will allow evaluating the enterprise activity on a certain date. Thus, reporting includes data, which don't consider the time lag between the transaction and obtain information about it for adopting the necessary management decisions. Accordingly, there appears the necessity of using data of control performance indicators, which contain information about manufacturing business activity, which will allow tracking changes in it.

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