Methodical bases of formation of accounting information about the segments of the business in the organization

The article is devoted to the study of the problematics of the formation of information about the business segments of the organization. Here we consider such concepts as operational and reporting segments, as well as criteria for their separation. As a basis for business segmentation, we propose a process approach, which implies the allocation of segments according to the business processes of the organization. The variant of application of the concept of intrapreneurship in intersegment relations is also considered, which allows to reliably determine the incomes and expenses of each business segment and their impact on the overall financial result of the organization's activities.