Financial statements as an element of the enterprise management system

L. Marushchak, Vladyslav Bobyk, Angelina Shumylo, Roman Kindrativ
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Abstract

The article clarifies the definition of financial statements of enterprises, which is a system of generalized indicators that shows the results of financial and economic activities of the enterprise for the past period (month, quarter, year). It consists of the method of calculation, grouping and special data processing of current accounting and is its final stage. The own definition of accounting is formulated as follows: a report that is compiled on the basis of accounting data to meet the needs of the reports users. It is also explained in the article that financial statements are financial statements that contain information about the financial condition, results of operations and cash flows of the enterprise for the reporting period (month, quarter, year). It is proved that the financial statements include performance indicators of branches, representative offices, and other divisions of the enterprise. The article clarifies that associations of enterprises, in addition to their own reporting, prepare and submit consolidated financial statements for all enterprises that are part of them, if it is provided in the constituent documents of associations of enterprises in accordance with the law. The hypothesis that the report must adhere to the organic unity of the indicators reflected in it is proved. Financial statements should also meet the information needs of those users who cannot request reports that are tailored to their specific information needs. The article outlines that the source of information on the implementation of plans for socio-economic development of various enterprises, business plans of other formations that are created in the industries as a result of property reform are indicators that are recorded in the reports. Each indicator is shown, it is the basis of work to identify shortcomings that have arisen and avoid them in the process of enterprise management.
财务报表作为企业管理制度的一个组成部分
本文阐明了企业财务报表的定义,财务报表是反映企业过去一个时期(月、季、年)财务经济活动结果的一套广义指标体系。它由计算方法、分组和特殊数据处理三部分组成,是会计核算的最后阶段。自己对会计的定义是:在会计数据的基础上编制的报告,以满足报告使用者的需要。文中还解释了财务报表是包含企业在报告期间(月、季度、年度)的财务状况、经营成果和现金流量信息的财务报表。经证明,财务报表包括企业分支机构、代表处和其他部门的绩效指标。该条明确,企业协会除自行报告外,还应当依法在企业协会组织文件中作出规定的,为其所属的所有企业编制并提交合并财务报表。报告必须坚持报告所反映的各项指标有机统一的假设得到了证明。财务报表还应满足那些不能要求提供适合其具体信息需要的报告的使用者的信息需要。文章指出,关于各企业社会经济发展计划执行情况的资料来源,以及由于财产改革而在工业中制定的其他形式的商业计划,都是记录在报告中的指标。每一项指标都显示出来,它是发现企业管理过程中出现的缺点并加以避免的工作依据。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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