Management reporting on operations with letters of credit: organizational aspect
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2017, Vol 37, Issue 2
Abstract
The paper describes the features of the organization of the management reporting system for operations with letters of credit. Based on the evaluation of the financial reporting indicators that characterize the state of cash at the enterprise, it is justified to create reports to satisfy the interests of management personnel. The problems solved through the receipt of management reporting are considered. The stages and sub-stages of the organization of the management reporting system for operations with letters of credit have been determined, in particular, organizational (the development of goals and tasks of reporting, the development of a conceptual apparatus, symbols, the identification of key users of information, the identification of participants in the formation of management reporting), methodological (the development of regulations for the formation of accounting and analytical information management reporting, the establishment of terms, periodicity and reporting format, the development / completion of software), control-adaptive (control over the solution of tasks, the improvement of the existing system of management reporting in accordance with the impact of external and internal environment of the enterprise).
Authors and Affiliations
S. V. Romanenko
Keywords
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