Kulikova N. Formation of management reporting in accounting system of industrial enterprises

Theoretical, organizational and methodical statements of formation of management reporting in accounting system have been extended in the thesis. Essence of managerial reporting system has been grounded (its elements, such as technical means, subjects, standards and regulations, forms and formats of representation of information, methods of forming indicators, characteristics of information, subject and object of management reporting system have been specified). Classification of the facts for the purpose of forming management information has been offered. Principles of forming of managerial statements have been systematized and authors' principles have been offered. Methodological aspects of managerial reporting have been revealed. Issues of organization of managerial accounting system at the enterprise in the conditions of the process approach to management with the use of modern information technology in reporting process have been suggested, managerial accounting forms as an example of a business process of energy efficiency have been worked out.