Methodological approaches to formation of the integrated reporting of the organizations of the agrosphere within the concept of cyclic time

Issue № 7, 2019, article № 4, pages 32-41

Section: Economic mechanism of managing

Language: Russian

Original language title: МЕТОДОЛОГИЧЕСКИЕ ПОДХОДЫ К ФОРМИРОВАНИЮ ИНТЕГРИРОВАННОЙ ОТЧЕТНОСТИ ОРГАНИЗАЦИЙ АГРОСФЕРЫ В РАМКАХ КОНЦЕПЦИИ ЦИКЛИЧНОГО ВРЕМЕНИ

Keywords: THE INTEGRATED REPORTING, STEADY DEVELOPMENT, AGRICULTURE, A REGISTRATION AND ANALYTICAL SYSTEM, THE CONCEPT OF CYCLIC TIME

Abstract: Transition of agro-industrial complex to a way of sustainable development demands large volume of both the standard and specific information including aspects of operational and statistical accounting, skills of budgeting, planning and the analysis. It assumes formation of the individual integrated reporting of the organizations showing not only financial results of activity of the organization but also giving an opportunity of assessment of their importance. In article approaches to formation of a system of the integrated reporting and its elements taking into account temporary concepts are considered. As a result of a research transformation of national models of accounting reports taking into account globalization processes is reflected; the system of formation of the reporting is presented in the concept of cyclic time; essentially new set of elements of the integrated reporting of the agrarian and industrial complex organizations is offered. The presented system of the integrated reporting with cyclically connected elements is capable to provide its users not only basic, but also expanded information necessary for adoption of the justified management decisions in the organizations of the aerosphere, providing their sustainable development.

Authors: KHoruzhii Liudmila Ivanovna, Gupalova Tatiana Nikolaevna, Katkov IUrii Nikolaevich