Accounting and analytical support of internal management reporting on reclamation works

¹ Kazan State Agrarian University, Karl Marx, 65, Kazan, 420015, Russia
² Russian State Agrarian University Moscow Timiryazev Agricultural Academy, Timiryazevskaya, 47, Moscow, 127550, Russia
³ Moscow University of the Ministry of Internal Affairs of the Russian Federation named after V. J. Kikot, Academic Volgin, 12, Moscow, 117997, Russia
⁴ Kazan (Volga Region) Federal University, Kremlinskaya, 4/5, Kazan, 420008, Russia
⁵ Bashkir State Agrarian University, the 50th anniversary of October, 34, Ufa, 450001, Russia

^* Corresponding author: zakirovaar@mail.ru

Abstract

In modern conditions, the objective need for the functioning of an agricultural organization is to maintain management accounting and the formation of internal management reporting. The internal management reporting contains information that is used by the management of the organization in making informed operational and strategic management decisions. However, in developing the format of internal reporting there are problems with the definition of a set of indicators necessary to assess the effectiveness of financial and economic activities of the enterprise. The purpose of the article is to justify the theoretical provisions and development of practical recommendations for the development of accounting and analytical support for the formation of internal reporting on reclamation work. Objectives of the study: to study the theoretical aspects, methodological tools, to determine the stages of formation of internal management reporting, to develop forms of management reports containing basic indicators to assess the effectiveness of reclamation activities. When writing this article, such methods as analysis of scientific and theoretical sources, system approach, method of comparative analysis, generalization were used. The approach suggested by the authors to the formation of internal management reports allows to form a system of accounting and analytical information, which allows to solve organizational, economic and production problems arising in the process of managing the enterprise. The system of indicators, contained in the developed formats of management reporting, is a tool that characterizes the effectiveness of management.