Principles of management reporting of logistics enterprises
Year: 2025
Type: article
Abstract: Logistics companies play a key role in today's economy, providing efficient delivery of goods, inventory management, transportation services and optimization of supply chains. In times of globalization and digital technologies, logistics is becoming a strategic industry that affects business competitiveness. An important factor in the management of enterprises in the logistics industry is the analysis of a huge array of data. To help systematize and group information, to facilitate its perception and transformation into a powerful management lever, there is such an element as reporting. Identifying the relationship of financial and management reporting information, location each of them in the process of making external and internal management decisions users are a list of methodological accounting tasks and at the same time a practical task of management. Currently, in connection with the implementation of the report on management, this task has become particularly relevant. The study of theoretical foundations the formation of management reporting of domestic business entities is devoted works of many scientists. The researchers considered the place of management reporting in the system internal control, its concept, architecture, classification, principles and process formation. At the same time, issues of data integration remained out of consideration financial and management reporting, the place of the latter within the stages of the accounting cycle of the business entity, which in view of the unity of the initial data for acceptance management decisions are important practical tasks and require additional research also for logistics enterprises. Therefore, we will identify markers of identification of financial and management reporting of domestic business entities in order to optimize the process of making management decisions based on it. According to the results of the critical analysis of the definition of "management reporting" in the scientific discussion, the research angles of this concept were revealed, the author's interpretation was proposed, and the characteristic defining features (peculiarities) of the types of reporting and the principles of its formation were identified, which can be supplemented and detailed based on the tasks set before management.
Source: Economics Finances Law
Authors: Olena FOMINA, Tetiana IHNATENKO
Institution: State University of Trade and Economics
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4408669791