UDC 330.1
Authors
Lukinov V. A.
Moscow State University of Civil Engineering, Moscow, Russia
Gerasimenko N. A.
North Ossetian State University named after K. L. Khetagurov
Kumalagova E. A.
North Ossetian State University named after K. L. Khetagurov
Abstract
The relevance of the issue of preparing financial statements to improve the efficiency of management
at the enterprise is due to the fact that the interaction of the work of the accounting department and the
financial management service will make the information received more useful for the company’s management.
This task should be one of the priorities in any company. It is impossible to remember all the numerous facts that
an organization carries out every day, but they are all recorded and reflected in accounting.
The results of operations can be gleaned from the balance sheet, income statement and other forms of
reporting. But you need not only to see this data and know what report you can take it from, but also be able
to analyze it. Therefore, when building an effective financial management system, it is necessary to ensure
the maximum information content of the reporting forms used.
Keywords
financial result, reporting, management, accounting, management.
