Gandzyk O. Formation of accounting reporting as a part of information enterprise system

The object is the process of formation, presentation and analytical processing of accounting reporting in the construction industry. The purpose is to substantiate the theoretical and organizational-methodological provisions and develop on this basis practical recommendations for improving the principles of the formation of accounting reporting and its analysis as a component of the enterprise information system. Methods - general scientific and special methods and techniques, theoretical generalization, grouping and comparison, systematic approach, methodical modeling tools, methods of induction and deduction. The results are the development of theoretical and practical recommendations aimed at improving the organizational and methodical principles of the formation and analysis of accounting reporting as a component of the information system of construction enterprises. Novelty: - the classification of accounting reporting has been improved by supplementing the existing classification features as follows: by means of the formation of indicators, by time factor, for formation in accordance with the regulatory framework; the procedure for taking into account the influence of organizational and technological features of construction enterprises on the organization of accounting and the formation of indicators of forms of accounting reporting; structure of elements of accounting policy and its contents for the enterprises of the construction industry in terms of reconciliation of the accounting policy with the management needs and indicators of accounting reporting; organizational and methodical approaches to the formation and disclosure of accounting and economic information in the financial and tax reporting, as regards the inclusion in the reporting forms of articles that reflect the activities of construction enterprises, as well as making proposals for changes in domestic legislation; the method of analysis of financial and tax reporting through the use of a set of methods of tactical and strategic analysis; methodical provisions of operational analysis through the use of developed dashboards; - have gained further development of the interpretation of the essence of the concepts of "accounting" and "informative reporting"; suggestions on the use of forms of managerial reporting; the question of the transformation of domestic accounting reporting into international practice, in terms of presentation of a management report and outlining its structural elements for construction companies; processes of improvement of automation of accounting analysis in construction enterprises. The results are implemented in the activities of LLC Ternopilbud, PE "Shlyakhovik", PE "Promin", PE "Invest-Rodina" and in the educational process of the Ternopil National Economic University. Scope of use - activity of construction enterprises.