IMPROVING THE EFFECTIVENESS OF MANAGEMENT REPORTING FOR THE SUSTAINABLE DEVELOPMENT OF RUSSIAN COMPANIES
Currently, the ongoing changes in the market environment affect the quality of the company's management, and this is not enough to prepare regulated accounting data. The relevance of the research is due to the improvement of methods for forming a management balance sheet (BS), as well as related management reporting, which allow comparing management data with regulated financial information and identifying opportunities to improve resource management efficiency. The article compares and evaluates theoretical approaches with examples of practical application in various companies, as well as highlights typical methods for adapting management reporting forms to the management objectives of the organization. The purpose of the study is to study the methods of compilation and format features of key management reporting forms: balance sheet, income statement and cash flow statement, with an emphasis on management principles, requirements for reliability and comparability, as well as the differences between management and accounting reporting forms. To achieve this goal, the author solves a number of key tasks, such as to investigate and analyze methods, features of drawing up a management balance sheet, and identify common characteristics of the management reporting format. The author uses methods of analysis, synthesis, comparison and systematization of information from scientific literature, publications and practical reviews on management accounting and reporting. It is concluded that an effective management reporting system requires the synchronicity of these three forms and an accurate definition of data sources. The prospects for further development on the possibility of conducting detailed analysis at different management levels and transparency of methods for calculating key indicators are noted.
Zhigunova N.V. “Improving the effectiveness of management reporting for the sustainable development of Russian companies”, Research Result. Economic Research, 12(3), 81-90, DOI: 10.18413/2409-1634-2026-12-3-0-8
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