Розглянуто зміст вартісних критеріїв в управлінні процесами капіталізації корпорацій, зміст формалізованих у фінансовій звітності показників, їхню вартісну спрямованість та розкрито характеристику показників й індикаторів у системах і моделях створеної вартості підприємством. Окреслено можливості інтеграції інструментарію вимірювання вартісних параметрів і традиційних показників фінансової (корпоративної) звітності.
Financial reporting is one of the main tools for providing information to market agents about business performance and financial position of corporations. The current format of financial reporting envisaged by the international and national standardization systems and other mandatory documents limits the possibility of complete and objective representation of corporations’ economic potential.
Dynamic development of modern entities in information and knowledge economy is associated with the usage of intangible factors of functioning. It is components of intangible capacity that form information and intellectual resource of the enterprise, determine its competitive position in the market and are the key to efficient operations and the main factor in the formation of its value. However, many components of these informational and intellectual resources often cannot be clearly identified and objectively measured.
With a help of analysis was noticed that documentation of the transactions with the
provisions of enterprises is imperfect. In practice, businesses are experiencing problems related to
the lack of regulatory documents, which are necessary for the creation and use of specific reserves.
The main source documents for accounting reserve is an accounting statement and calculations
accounting. These documents are drawn up in any form and may not be adapted to the
information needs of users. These primary documents can also cause doubt in recognition of the