MANAGERIAL APPROACH TO THE DEVELOPMENT AND WORDING OF INFORMATION IN STRATEGIC REPORTS OF DIFFERENT ORGANIZATIONS BY SEGMENTS
The sources of origin and development of the managerial approach to presenting and expressing information in strategic and other types of reports of an organization in the form of segments are submitted in the article and the tendencies to enhance the influence of managerial accounting on the above process are revealed. A comparative description of the industrial and managerial approaches to the organization and presenting the information by segments has been made. The forms of strategic reports of an organization, which present the information in segments, so that later on to reflect the influence of managerial approach on the working out and formulation of the information by segments in its appreciation, made by authorized officials for the organization to take decisions (by the data of managerial accounting), are suggested. It is substantiated that the segment information as a part of strategic reporting, which is formed in accordance with the international and national standards of financial accounting, but which is based on the principles and rules of managerial accounting, allows the users to evaluate and to compare the profitable and risky business trends of different organizations. The results obtained in the course of studies can be used by accountants and analysts when making and analyzing strategic reporting, as well as in the educational process when studying the subjects connected with managerial accounting and analysis.