Organizational aspects and information support of the process of forming enterprise reports

Анотація

The article examines organizational aspects and the mechanism of reporting at the enterprise as an element of information support in the process of making managerial decisions in the context of its functional purpose. Changes in the economic environment caused by the war, economic, resource, and social crisis force domestic enterprises to reorient the system of management, accounting, and control, taking into account the growing role of information support in justifying management decisions. The peculiarities of the financial reporting of the enterprise are given and the problems of the methodology and its compilation are defined. The process of forming financial statements is divided into stages: data collection in the accounting system, the preparatory stage and reporting. The procedure for the formation of financial statements is characterized in terms of stages. A mechanism and a general scheme for the formation of enterprise reporting have been developed. Compliance with the proposed provisions by enterprises will ensure the reliability of reported information and help strengthen the trust of information users. During the study, the main problems of organizational support in the process of building an effective system of enterprise reporting were determined, taking into account which will ensure the fulfillment of the goals of information support for management decision-making. Recommendations were provided regarding the organization of the accounting and control system, the processes of entering, processing and using information for reporting; the organizational mechanism of the enterprise reporting process is proposed. It was noted that potential opportunities for integration of external and internal information regarding financial and non-financial aspects of activity, use of human and natural resources, and social indicators should be included in the organizational systems of modern enterprises. The main problems of the implementation of the system for the formation of generalized reporting at the enterprise were determined, and directions for improvement of organizational and methodical support were proposed. The use of the proposed provisions will contribute to increasing the reliability of the reported information and users' trust in it.

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