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Conception of reporting information formation for assessment of financial system management of state enterprises

Author

Listed:
  • Chumak Oksana

    (SESI «Academy of Financial Management», Kyiv)

  • Filipishyna Liliya

    (Pervomayska Branch of the Admiral Makarov National University of Shipbuilding)

Abstract

The analysis of main rates of activity of state enterprises, included in hundred most enterprises, was realized. It was established, that the rates of financial-property condition are not satisfactory that causes the unprofitable activity of enterprises. Such situation conditions additional budgetary financing of state enterprises as capitalization, subsidy, preferential crediting that negatively influences budgetary regulation. More effective management of financial-economic activity of state enterprises is favored especially by the grounded informational base, included in reporting. The content load of different forms of obligatory and non-obligatory reporting was studied by the method of comparison and analogues, on which base the matrix of coordination of the rates of forms of obligatory reporting of state enterprises for receiving the data about the influence of separate rates on condition and movement of capital and resources was constructed. State enterprises were offered to include in the reporting non-financial rates that characterize social, environmental and organizational components of activity, regulated in some countries of the world. On the base of financial and non-financial reporting it is recommended to elaborate for state enterprises the generalizing report on management with key rates that allow stakeholders and supervision council to assess the level of managerial activity, realized by leaders.

Suggested Citation

  • Chumak Oksana & Filipishyna Liliya, 2017. "Conception of reporting information formation for assessment of financial system management of state enterprises," Technology audit and production reserves, 2(34) 2017, Socionet;Technology audit and production reserves, vol. 2(4(34)), pages 41-47.
    • Handle: RePEc:nos:ynbvsn:8
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    File URL: http://journals.uran.ua/tarp/article/view/98315
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    References listed on IDEAS

    as
    1. Robert G. Eccles & Tim Youmans, 2016. "Materiality in Corporate Governance: The Statement of Significant Audiences and Materiality," Journal of Applied Corporate Finance, Morgan Stanley, vol. 28(2), pages 39-46, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    state enterprises; financial reporting; non-financial rates; management of state enterprise; assessment of activity;
    All these keywords.

    JEL classification:

    • L32 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Public Enterprises; Public-Private Enterprises
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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