Some aspects of forming management reporting in small business

Автор: Makarova N.V.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 5-2 (75), 2021 года.

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According to Russian law, all business entities are required to maintain accounting records. However, the financial statements don’t contain all the information necessary for a business. Most businesses use management reporting to make decisions. This article contains the features of the preparation of internal management reporting in small business, approximate forms of such reporting are given, as well as the indicators that should be included in the reporting are disclosed.

Small business, management reporting, small business entities, management reporting forms, management accounting

Короткий адрес: https://sciup.org/170183493

IDR: 170183493   |   DOI: 10.24412/2411-0450-2021-5-2-145-150

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