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


Shara E.Y.

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. The issue of the formation of an information base analysis of the performance of companies for the purposes of management and external users is analyzed. It is proved that the efficiency of foreign economic decisions of users of financial statements depends on the completeness and accuracy of disclosure by those who prepare these financial statements. The general scheme of the formation of information for the analysis of the results of the company is given. 
Proved that the realization of control functions requires effective analytical tools and relevant informational provision. Namely, by classifying analytical data for groups of users and their range of solvable problems. For this purpose we recommend  usage of the general scheme of information formation for the analysis of the company’s activity, which will enable further optimization of the key factors and components of financial results that will enhance the effectiveness of the entity in future periods, improving both its financial position.