Formation and presentation of management information provision system

Abstract

In the article it has been grounded the issues of the means of information formation and its appliance to provide managerial decisions on the basis of managerial accounting and reporting. The ways of usage of the formation phases as for the choise of complex data sources with the aim of user informational requirements satisfaction are indicated.

The impacts on information support of internal and external business environment in different periods are identified. The directions of the usage of tasks that should provide established system of management accounting and reporting because of various means and methods of manipulation with various information are introduced. The use of modern information technology is specified. It has been modified question as for the importance of management accounting, which allows choosing facts of business transactions through interpret and presents them depending on the business situation and their specific needs. It has been considered the information through management accounting as a basic component of decision making.

The aim of the study is to provide users with methodological substantiation necessary data on the basis of management accounting in the conditions of use of modern information technology.

In the paper we have used methodological approaches of management accounting.

The results of the research have become the improvement of the organization of formation and presentation of information system management. The ways of formation and use of information accounting and reporting data are determined. They should have the operative nature of collecting, processing and presentation of information. Also they should be endowed with simplicity and accessibility of indicators presented to users in an objective and temporal aspects. Existing forms and methods of accounting with its traditional approach as for the collecting and processing of economic information have to change taking into consideration the needs of users on the basis of the tools of management accounting and reporting.