The dissertation reveals the theoretical, methodological, and practical principles of accounting and analytical support of the management system of the formation of enterprise financial results, as well as formulates the conclusions and recommendations aimed at its application in the enterprise activity in modern conditions.
It is recommended to supplement the additive factor model, in addition to the elements present in it, with the factors of the first and second-order, which characterize the income and expenditure from financial and investment activity. It is proposed to use the PEST-analysis as a tool for analyzing the external macro-environment, and the SWOT-analysis, with the introduction of additional structural elements – as an important means of identifying strengths and weaknesses, as well as opportunities, risks, and threats to motor transport enterprises. The analysis of financial results of the motor transport enterprise activity is recommended to be carried out in three main directions: the analysis of income, the analysis of profit and profitability, the analysis of a financial state.
The basic approaches to the management of the value formation of motor transport enterprises engaged in urban passenger transportation and the use of methodological tools of economic and mathematical modeling in the process of forecasting financial results and estimating the value of the enterprise are substantiated.
The various definitions of internal reporting are systematized and their interpretation is given. The main functions of internal reporting on the formation of financial results of the motor transport enterprise and the principles of its construction are highlighted.
The conceptual bases, organizational and methodical principles of the construction of the internal reporting on the formation of financial results of the motor transport enterprise in the form of a model which includes a set of interconnected elements are offered: the purpose and tasks of drawing up reporting, functions, principles of formation, requirements to information submission, the definition of information sources and methodical tools, development of regulations, organization and implementation of the reporting process, evaluation and analysis of its indicators.
The stages of formation of the internal reporting of motor transport enterprises which provide the clear organization of the process of its drawing up and representation are defined. The internal reports on financial results with the supplemented and specified list of articles of income and expenditure are offered.
The need to improve the management of motor transport enterprises involved in passenger transportation, using a variety of information support with the inclusion of not only financial but also non-financial indicators, which are reflected in the integrated reporting, is substantiated. The interpretation of integrated reporting, separate reports, and offers on the improvement of the existing reporting forms which will essentially improve the analytical characteristics of the information used for decision-making by all interested users are offered
