users of financial statements

Formation of information framework analysis for the performance management and external customers

The article describes the classification of analytical data for groups of users, reasonably justified the informative report on the financial results and annual form number 5, "Notes to the financial statements," which allows to make predictions of future operations. The different users of financial statements and number of problems they solved are concidered; proposed general scheme of the information formation and the analysis of the  company’s activity which presented in figures.