Формування управлінської звітності на прикладі підприємств готельно-ресторанного комплексу

Abstract

Визначено суть управлінської звітності. Зазначено основні етапи побудови системи управлінської звітності. Розроблено форми інформаційної картки та зведеною відомості про необхідність в інформації для прийняття рішень та запропоновано порядок їх використання на прикладі підприємств готельно-ресторанного комплексу. Визначено вимоги та принципи складання управлінської звітності.

It is necessary to determine what management expects from the management accounting system before the management accounting organization. Then, based on this information, the composition and content of the forms of management statement are formed. However, the process of forming management statement is not sufficiently studied. This determines the relevance of this study. The purpose of the article is to determine the essence of management statement and the formation of information needs for its compilation on the example of enterprises of hotelrestaurant complex. So, in the work the essence of management statement is determined with the opinions of different scientists. The main stages of organization of the management statement system is also highlighted. It is noted that the final form of management statement depends on the requests of management and the specifics of the enterprise. The author has developed an information card, which it is expedient to fill in before the organization of management accounting. Also it is commented how to fill out the document. An important point is that the accounting department not only processes the results, but also estimates the possible costs on obtaining information. In addition, the author proposes a summary sheet for data aggregation across all centers of responsibility. This document helps to correlate the amount of information needs, the possible results and costs of its obtaining. It is also described how to fill out the document. It is noticed that such documents can be used not only at the enterprises of the hotel-restaurant complex. Also, it is outlined the main requirements for management statement and clarified that these requirements overlap with the principles, therefore, the main principles of forming and compiling of management statement at the enterprise are presented. It is noted that after determining of the information needs, it is necessary to identify the indicators that can be included in the Balanced Scorecard. A conclusion is made about necessary of considering of the enterprise specifics when management statement is developing.