INFORMATION AND ANALYTICAL VALUE OF THE FINANCIAL RESULTS REPORT FOR INTERNAL AND EXTERNAL USERS
Management activity at the enterprise is impossible without providing managers of various levels with the necessary information. Moreover, this information should be complete, reliable and useful for managers. This information is generated in accounting, and then serves as the basis for reporting. The main forms of reporting, as is known, are the buchgalter balance sheet and the statement of financial results, as well as the statement of cash flows. But the fact is that accounting financial statements are usually prepared at the end of the year, with rare exceptions, quarterly or monthly, if required by law. But for management, you need to have information constantly, and obtained on the basis of actual, not planned data. This is especially important for agricultural organizations, when the seasonality of production and the peculiarity of the functioning of agricultural organizations requires urgent measures to solve emerging problems. In addition, the accounting financial statements prepared at the end of the year are mainly aimed at informing external users and their main task is to attract investment for further development of the enterprise. The article shows the importance of accounting financial statements in General, including its main form, such as the report on financial results. The method of forming financial statements is shown. Recommendations for improving the reporting forms in order to increase their informativeness and usefulness of the information received for management personnel are presented. It is concluded that it is advisable to prepare separate forms of accounting financial statements on a quarterly basis for management needs. And if this information is useful, you can do it on a monthly basis.