Managerial (internal) reporting of the agrarian enterprises
Journal Title: Вісник Львівського національного аграрного університету: Економіка АПК - Year 2014, Vol 1, Issue 21
Abstract
Essence and value of the internal reporting in the system of the informative providing of management of enterprise are considered. The necessity of forming at the level of separate subject of management the system of account after the centers of responsibility as bases of planning and budgeting of enterprises’ activity are grounded. The features of forming of the managerial reporting of agricultural enterprises taking into account the specific of its activity are represented. Forms and types of the managerial (internal) reporting of the agrarian enterprises are analysed.
Authors and Affiliations
H. Bryk
Keywords
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