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Now the question of the organization of production accounting and reporting, development of forms of the intraeconomic reporting by the agricultural and industrial enterprises acquires special relevance. The topic under discussion requires an integrated approach to consideration, since the presentation of production reports on the activities of agr...
Context in source publication
Context 1
... preparation of managerial (internal) reporting shows interested users (investors, shareholders, consumers, government agencies) strategic directions of enterprise development [13] In turn, the results of the survey among the managerial staff of 7 brewery enterprises of PFD taken for the sample indicate that, first of all, internal reporting is generated for the needs of a financial department of an enterprise in order to form production cost of products (67%), for the needs of middle and lower managers level -4-15% ( figure 3). It should be noted that, despite the fact that management (internal) reporting is formed primarily for the needs of the management personnel of a particular enterprise, it is also necessary to take into account the interest of internal and external users. ...
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Citations
... Despite the positive developments, the development of cooperation in the country is extremely slow, which is associated with certain problems. The conducted research allowed identifying the necessary measures that will contribute to the formation and development of a system of cooperation [13][14][15]. It includes: ...
