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Електронний архів Житомирського державного технологічного університету

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Title ????????? ????????? ? ??????? ?????????????? ???????????? ????????? ??????
Financial Statements in System of Informational Support of Decision-making
 
Creator ??????, ??????? ??????????
Sheverya, Y.V.
 
Subject ????????? ?????????
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financial reporting
information support
decision making
users of financial statements
disclosure
financial reporting analysis
 
Description ?????????? ?????????? ????????????? ??????????? ?? ?????????????-?????????? ???????? ? ???????? ?? ??? ?????? ?????????? ???????????? ? ????????????? ????? ????????? ?????????? ????????? ?? ?? ??????? ? ??????? ?????????????? ???????????? ????????? ??????.
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The thesis is dedicated to argumentation of the theoretical, organizational and
methodical statements and development on their basis of some practical
recommendations on improvement to be done to the fundamentals of financial statements
preparation and analysis within the system of informational support of decision-making.
This thesis work provides an update on the subject-matter of financial reporting in
terms of information support in decision-making. Its important role in meeting the
external users? demands for information is shown. Improvements are made to the
systematic methodological framework for the preparation of financial reporting in terms
of establishment of the theory of national financial statements concept. The necessity for
developing of the information disclosure requirements to external users is explained.
This thesis work establishes the necessity for updating the financial reporting with an
additional analytical form to increase its information capacity, which turns the financial
reporting into a source of information for making important strategic decisions. The
proposal is made to introduce matrix-like disclosure of analytical information on
enterprise activities in the Addendum to Annual accounts. Stages of decision-making by
the external users are specified and theoretical basis of general information support is
established. Means of procedures and database updates for the financial reporting
analysis in terms of its stage records are provided.
 
Date 2016-02-23T12:27:00Z
2016-02-23T12:27:00Z
2011-04-15
 
Type Other
 
Identifier http://eztuir.ztu.edu.ua/123456789/1258
 
Language uk
 
Relation ??????????? ?????????? ?? ???????? ????????? ??????? ????????? ??????????? ????;
 
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