THE ARTICLE ANALYZES THE ESSENCE OF THE CONCEPT OF "MANAGERIAL REPORTING" AND DEFINES THE COMMON VIEWS OF SCHOLARS ON ITS PURPOSE
Journal Title: Бізнес-навігатор - Year 2018, Vol 6, Issue 49
Abstract
The basic requirements for internal management accounting are formed. The stages of formation and the information base of management reporting are indicated. The requirements for management reporting have been formed, which will allow us to fulfill a number of tasks faced by users of information. The criteria for assessing the effectiveness of management reporting are determined. The importance of compilation and submission of accounting management reports is substantiated.
Authors and Affiliations
G. G. Osadcha, Y. Syniavska
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