Development of the system of internal reporting regarding the evacuation process as an information basis for analytical assessment

Abstract

Today, the issue related to the process of evacuation of an industrial enterprise and resumption of work in safe territories is extremely relevant. Its relevance is due to the complexity of the process, which requires operational management decisions on the one hand and the evaluation of the effectiveness of this process in order to determine the financial status and continuity of the enterprise in a strategic dimension on the other hand. The article proves that the formation of a high-quality information product to ensure decision-making by stakeholders is an important component of the aforementioned. Implementation of the above is possible only through the formation of an internal reporting system. A set of accounting information about the state and changes in the company’s assets and liabilities allows taking reasonable management decisions. In the conditions of the market economy of Ukraine, the work of accounting personnel of enterprises is filled with new content. This determines the need to expand the internal reporting system of the industrial enterprise in the context of reflecting the consequences of hostilities and the occupation of state territories and the processes of evacuation and the start-up of the enterprise’s work in safe territories. Accordingly, research on the development of internal reporting on evacuation processes of industrial enterprises is being updated.

Keywords

• accounting
• accounting of industrial enterprises
• economic assets
• evacuation of industrial enterprises
• analytical assessment
• management decisions