Formation of indicators of management reporting of the organization's responsibility centers

The article reveals the purpose of management reporting of responsibility centers in making management decisions. Management reporting is considered as a set of interrelated reporting forms and indicators, grouped by the commercial organization as a whole, and in the context of its centers of responsibility. Management reporting on responsibility centers fits into the financial structure of a commercial organization. When determining the composition of reporting forms and indicators, the following principles are established: the principle of differentiation and consolidation of responsibility for the head of each center; the principle of ensuring the integration of information on a specific control, which adjusts the center of responsibility; the principle approach to the subject of management to object management. To achieve operational goals, it is proposed to make current (operational) reports for lower and middle management managers. These reports provide detailed information for making current decisions. To make strategic management decisions, it is proposed to compile summary reports for senior management. The composition of indicators of management reporting on expenses of the centers of responsibility of a commercial organization, which includes financial, qualitative and time indicators, is determined. It is shown how the information contained in the management reports on expenses of responsibility centers is used for making management decisions.