Організаційно-методичне забезпечення формування інтегрованої звітності: автореф. дис. на здобуття наук. ступеня канд. екон. наук: 08.00.09 – Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

Abstract

Дисертація присвячена науковому обґрунтуванню теоретичних положень та розробці практичних рекомендацій щодо організаційно-методичного забезпечення формування інтегрованої звітності. Проведено аналіз теоретичних та методичних аспектів формування інтегрованої звітності в системі управління підприємствами, зокрема, питань понятійно-термінологічного апарату інтегрованої звітності та підходів до визначення показників, які складають базис інтегрованого звіту, та підходів до формування інтегрованої звітності. Уточнено трактування понять «інтегрована звітність» та «інтегрований звіт». Досліджено сукупність принципів інтегрованої звітності та запропоновано використання таких додаткових принципів як принцип незворотності, принцип подвійності, принцип сатисфакції. Розглянуто підходи до формування бізнес-моделі та запропоновано методичний підхід до відображення елементів бізнес-моделі в інтегрованій звітності торговельних підприємств за способом горизонтальної інтеграції. Досліджено підходи до визначення концептуальної основи інтегрованої звітності та формування її окремих складових та запропоновано концептуальну модель формування інтегрованої звітності. Запропоновано обліково-аналітичне забезпечення інтегрованої звітності, використовуючи збалансовану систему показників для формування інтегрованого звіту конкурентоздатного підприємства. Розглянуто організаційні засади формування інтегрованого звіту з урахуванням доцільності розкриття ефекту синергії капіталів між учасниками інтеграційного об’єднання.

The thesis is devoted to the scientific substantiation of theoretical position and development of practical recommendations on organizational and methodological support for the formation of integrated reporting. Theoretical and methodological aspects of the formation of integrated reporting in the enterprise management system, in particular, the issues of the conceptual and terminological apparatus for the integrated reporting and approaches to determining the indicators that make up the basis of the integrated report, and approaches to formation of integrated reporting have been analyzed. The important component of business attractiveness of enterprises in the socio ecological-economic vector of sustainability is to achieve transparency and openness, which allows key stakeholders to make informed decisions on the basis of qualitatively prepared integrated reporting, which will allow to monitor the efficiency of enterprise management, and ensure monitoring of the efficiency of enterprise management and ensure, on the one hand, increasing the value of business, on the other hand, public approval of its activities. Prerequisites and tendencies of trade development in Ukraine and Kharkiv region are investigated in the work. It has been revealed that the difficult economic situation of the country, information fastidiousness of stakeholders, social responsibility of business, shifts in behavior and requests of consumers, continuous process of professional development and working conditions of personnel not only require trade enterprises to create resources that can provide its competitive ability, but also interest. in conducting social and environmental policy of the enterprise in the direction of voluntary introduction of the system of ecological and social management. The interpretation of the concept of "integrated reporting" and "integrated report" is clarified, which, unlike the existing ones, allows to consider integrated reporting in the context of evolution of reporting according to prevailing needs of stakeholders, transformation of the existing accounting concept, and formation within its convergent stakeholder reporting model. The concept of «integrated report» is proposed to be a way of providing comprehensive information on how the strategy, management, results and prospects of organizing an activity in the context of the external environment, using capital, lead to value creation in the short, medium and long term. Thereby, the concept of «integrated reporting» is proposed to be interpreted as a corporate reporting standard that describes an integrated thinking process that produces an integrated report that provides comprehensive information on how the strategy, management, results and perspectives the organization of activities in the context of the external environment, using capital, lead to value creation in the short, medium and long term, which allows to evaluate the effectiveness of management decisions and identify strategic aspects of development that, unlike existing ones, the described approach allows to consider integrated reporting in the context of evolution of reporting types according to prevailing needs of stakeholders, transformation of the existing accounting concept and forming it within a convergent stakeholder model. The set of principles of integrated reporting has been investigated and the use of such additional principles as the principle of irreversibility, the principle of duality, the principle of satisfaction has been proposed. This will allow us to form a system of key indicators that should be presented in integrated reporting to form a comprehensive enterprise management system. Approaches to business model formation are considered and methodical approach is presented to reflect business model elements in integrated reporting of trading enterprises by horizontal integration method, which, unlike the existing ones, take into account the trading format of the enterprise, which allows to subordinate the business model of the enterprise, that is part of the overall business model of the integrated economic structure, which allowed to expand the principles of integrated reporting and the set of indicators of the integrated report. Approaches to definition of conceptual basis of integrated reporting and formation of its separate components are investigated and conceptual model of forming of integrated reporting elements of which are: the purpose of forming of integrated reporting; the degree of consideration of the interests of users of integrating reporting; the main tasks of integrated reporting; principles of formation of integrated reporting; stages of formation of integrated reporting; the composition of the indicators of the integrated report. It allowed to develop the cross-sectoral partnership mechanism between formal and informal institutions that influence the enterprises in the process of implementing the socio-ecological and economic project of integrated reporting forming. Accounting and analytical support for integrated reporting is proposed, which, unlike the existing ones, uses a balanced scorecard to form an integrated report of a competitive enterprise, by including indicators that have the greatest impact on the enterprise value creation process over the short, medium and long term. The organizational principles of forming an integrated report with consideration of the expediency of disclosing the effect of capital synergy between the participants of integrated association are considered, which unlike the existing ones take into account causal relationships between the capital efficiency indicators and the financial results of economic activity which makes it possible to evaluate effortlessly the relationship of all existing objects in the enterprise, which participate in the process of transformation of existing input capital into an increased one, as the result, it will be capable of long-term cost-effective operation.