Pozov A. Formation of internal (management) reporting industrial enterprises

The thesis is devoted to the study of theoretical, methodological and practical provisions formation management reporting industry. The theoretical and organizational framework for the construction and management accounting as a source of reporting, it helped deepen the approaches to the recognition of the nature, goals, objectives, functions and principles of such reporting, improve the classification features, components, stages of its performance and develop organizational models of hierarchical subordination of its forms. The paper justified position (standard) management reporting industrial enterprises, which takes into account the current methods and accounting procedures, production technology and applied information systems. Proposed the concept of strategic management accounts for printing company, that uses of mixed technology of two accounting approaches. Namely - cost accounting by activity (Activity-based costing (ABC)) and records key indicators of the balanced scorecard (The Balanced Scorecard (BSC)).