IMPROVEMENT OF FORMATION OF INTERNAL MANAGEMENT REPORTING ON RECLAMATION WORKS

Abstract

In modern conditions, the objective necessity for the functioning of agro-industrial complex enterprises is the maintenance of management accounting and the formation of internal management reporting. The latter contains information that is used by the organization’s management to make informed operational and strategic management decisions. However, when developing the format for internal reporting, problems arise with determining the set of indicators necessary to assess the effectiveness of the financial and economic activities of the enterprise. The purpose of the research is to substantiate theoretical provisions and develop practical recommendations for improving the formation of internal reporting on reclamation work. The use of the approach proposed in the work makes it possible to create a system of accounting and analytical information for solving organizational, economic and production problems arising in the process of functioning of agricultural enterprises. Within the framework of the study, the following internal management reports were proposed: “Main directions and estimated volume of capital investments in reclamation work”, “Sources of financing for reclamation work”, “Assessment of the economic efficiency of reclamation work” and “Indicators characterizing the production and technological process of reclamation work”. The use of the proposed forms makes it possible to preliminarily assess the need for financing, the volume of the proposed reclamation work and production on the reclaimed land; compare the actual level of indicators with the planned, assess the degree of implementation of the plan and characterize the measures to achieve the set goals; to assess the commercial efficiency of reclamation investment projects from the point of view of an agricultural producer as the only participant in the project, and also to characterize the production technological process for the implementation of reclamation works