Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/4761
Title: THE ESSENCE OF INTERNAL (MANAGERIAL) REPORTING AND REQUIREMENTS TO IT
Authors: Piatnychuk, Iryna
Pylypiv, Nadiya
Motil, Vasil
Keywords: internal (managerial) accounting
requirements for internal (managerial) reporting
qualitative characteristics
principles of formation
technological map
Issue Date: 2018
Publisher: INNOVATIVE SOLUTIONS IN MODERN SCIENCE
Citation: Pylypiv N.I., Piatnychuk I.D., Motil V.M. THE ESSENCE OF INTERNAL (MANAGERIAL) REPORTING AND REQUIREMENTS TO IT. INNOVATIVE SOLUTIONS IN MODERN SCIENCE. 2018. №24.
Series/Report no.: ;24
Abstract: The subject of the study is to highlight the issue of the essence of internal (managerial) reporting. To this end, approaches to determine the essence of the internal (management) reporting, the characteristics and requirements for the indicators of such reporting and the specifics of its formation in accordance with the needs of management have been developed. The research uses methods of dialectical analysis and synthesis, as well as methods of logical generalization, comparison and formalization. Requirements for internal (managerial) reporting and qualitative characteristics have been defined, in particular: accuracy, reliability, reliability, conciseness, sufficiency, completeness, usefulness, attitude, expediency. A technological map of the formation of internal (managerial) reporting have been developed and proposed for practical application. This map will facilitate the unified approach to the formation of this reporting.
URI: http://hdl.handle.net/123456789/4761
ISSN: 2414-634X
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