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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
????????? ????????? ? ??????? ?????????????? ???????????? ????????? ??????
Financial Statements in System of Informational Support of Decision-making |
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| Creator |
??????, ??????? ??????????
Sheverya, Y.V. |
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| Subject |
????????? ?????????
???????????? ???????????? ????????? ?????? ??????????? ?????????? ????????? ????????? ?????????? ?????? ?????????? ????????? financial reporting information support decision making users of financial statements disclosure financial reporting analysis |
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| Description |
?????????? ?????????? ????????????? ??????????? ?? ?????????????-?????????? ???????? ? ???????? ?? ??? ?????? ?????????? ???????????? ? ????????????? ????? ????????? ?????????? ????????? ?? ?? ??????? ? ??????? ?????????????? ???????????? ????????? ??????. ? ?????????? ???????? ????? ?? ????? ?????????? ????????? ? ??????? ?????????????? ???????????? ????????? ??????. ???????????? ?? ??????? ???? ??? ??????????? ????????????? ?????? ????????? ????????????. ???????????? ?????????-????????????? ?????? ????????? ?????????? ????????? ? ??????? ????????????? ??????????? ????????? ?? ???????????? ?????????????? ??????. ???????? ???????????? ?????????? ???? ?? ??????? ????????? ?????????? ? ?????????? ????????? ?? ???????????? ??????? ????????? ????????????. ??? ?????????? ??????????????? ?????????? ????????? ???????????? ???????????? ?????????? ?? ?????? ?????????? ??????????? ??????, ? ???? ????????????? ????????? ??????????, ?? ?????????? ????????? ????????? ?? ??????? ?????????????? ???????????? ????????? ???????????? ??????. ????????????? ???????? ?????????? ????????? ??????????? ?????????? ??? ?????????? ???????????? ? ????????? ?? ?????? ?????????? ?????????. ?????????????? ?????? ????????? ?????? ?????????? ????????????? ?? ???????????? ?????????? ?????? ?? ???????????? ?????????????? ????????????. ???????????? ??????????? ?????????? ?? ???????????? ???? ??????? ?????????? ????????? ? ??????? ???????? ??????? ?????????????? ???? ?????? ?? ????????????? ??????????? ?????? ?? ??????? ?????????? ?????????. 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. |
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| Date |
2016-02-23T12:27:00Z
2016-02-23T12:27:00Z 2011-04-15 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1258
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| Language |
uk
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| Relation |
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| Publisher |
????
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