Systematic control of the formation of management reporting indicators

Abstract

Improvement of software products designed to automate accounting processes, gives modern managers the ability to form management information, not available previously. At the same time, the use of managerial information entirely depends on its reliability, the correctness of the chosen accounting methods, the responsibility of the persons working in the managerial subsystem. Development of automation tools in the part of accounting should simultaneously be accompanied by processes of building an enterprise system of control over the reliability of management data, from the moment of entering information into the system to the formation of financial forms of management reporting - with different options for comparing the results. The purpose of the study is to substantiate the need to build a system of control of management reporting indicators. The control methods proposed in the study should be implemented simultaneously. The interests of different services and departments of the enterprise are involved, which gives grounds to characterize the implemented control as a system control.