Modern interpretation, composition and features of enterprise managerial reporting formation


Kutsyk P.O.

Reveals the importance of management accounting in upravlinnni modern enterprise, its
functionality in managerial concepts. The article is devoted to the consideration of some
outstanding scientists approaches to the interpretation and purpose of “managerial reporting”
notion. The expediency of the proposed “intra-corporate managerial reporting” term using is
grounded, in order to reflect the objective of its further using with a view to put into practice
the carried information and meaning. The classification of managerial reporting presented by
some outstanding scientists is considered also.
Grounded appropriate format of the information provided internal management
reporting required to support effective management decisions. Presented arguments and
outlines some approaches by which management reporting structure of intra corporate can be
modified and developed by extending one of its components, including the one which allows us
to differentiate intra management reporting and responsibility centers and other segments of
the industry, products, structural units and so on. The author’s position on structuring and
determination of “intra-corporate managerial reporting” composition and also its place in the
information management system is substantiatly presented.