Financial statements as source of information for management decisions
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2016, Vol 4, Issue 76
Abstract
The purpose of the article is to determine the characteristics of the preparation and improvement of areas and structures of financial reporting as a source of information for effective management. Methodology of research. The objectives of the article implemented by using the following methods: generalization and systematization, the dialectical approach. Findings. The article analyzes the content and structure of the financial statements. It identified possible ways to improve them. The paper reveals the importance of financial reporting of enterprise. Practical value. The analysis of legal regulation, the views of local and foreign scholars on the nature of reporting, ways of improvement of its preparation, proposals for improvement of its substantive content are provided
Authors and Affiliations
A. Kovalenko
Keywords
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