Directions of increasing analyticity and objectivity of informative providing of agrarian business subjects’ capital diagnostics
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2015, Vol 3, Issue 72
Abstract
Formation of basic platform of analytical-informative providing is an actual issue of agrarian business subjects’ capital diagnostics. The article is aimed at investigating and grounding the directions of increasing analyticity and objectivity of informative providing of agrarian business subjects’ capital diagnostics. It is proved that main information source of taking of administrative decisions is accounting data (including account annual financial reporting). Having analysed literary sources, we summarized problematic issues of financial reporting which have negative effect on the process of management. It was established that a certain level of data encapsulation and other essential deficiencies of reporting contribute to the reduce of data informational content level. The necessity of perfection of informative infrasctructure, increase of competitiveness and subjects’ economy nvestment attractiveness are wellproven and aimed at conducting of administrative decisions.
Authors and Affiliations
Inna Nazarenko
Keywords
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