Будь ласка, використовуйте цей ідентифікатор, щоб цитувати або посилатися на цей матеріал: http://hdl.handle.net/123456789/4761
Назва: THE ESSENCE OF INTERNAL (MANAGERIAL) REPORTING AND REQUIREMENTS TO IT
Автори: Piatnychuk, Iryna
Pylypiv, Nadiya
Motil, Vasil
Ключові слова: internal (managerial) accounting
requirements for internal (managerial) reporting
qualitative characteristics
principles of formation
technological map
Дата публікації: 2018
Видавництво: INNOVATIVE SOLUTIONS IN MODERN SCIENCE
Бібліографічний опис: Pylypiv N.I., Piatnychuk I.D., Motil V.M. THE ESSENCE OF INTERNAL (MANAGERIAL) REPORTING AND REQUIREMENTS TO IT. INNOVATIVE SOLUTIONS IN MODERN SCIENCE. 2018. №24.
Серія/номер: ;24
Короткий огляд (реферат): The subject of the study is to highlight the issue of the essence of internal (managerial) reporting. To this end, approaches to determine the essence of the internal (management) reporting, the characteristics and requirements for the indicators of such reporting and the specifics of its formation in accordance with the needs of management have been developed. The research uses methods of dialectical analysis and synthesis, as well as methods of logical generalization, comparison and formalization. Requirements for internal (managerial) reporting and qualitative characteristics have been defined, in particular: accuracy, reliability, reliability, conciseness, sufficiency, completeness, usefulness, attitude, expediency. A technological map of the formation of internal (managerial) reporting have been developed and proposed for practical application. This map will facilitate the unified approach to the formation of this reporting.
URI (Уніфікований ідентифікатор ресурсу): http://hdl.handle.net/123456789/4761
ISSN: 2414-634X
Розташовується у зібраннях:Статті та тези (ІПОДП)

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