Internal Operational Reporting as a Means of Control in the Industrial Enterprise Management

Olha Starenka ()
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Olha Starenka: Odesa National Economic University, Odesa, Ukraine

Oblik i finansi, 2018, issue 4, 64-69

Abstract: The main form of presentation of information to management at the enterprise level is operational reporting, the requirements for the formation of which are constantly growing. Operational reporting provides feedback between the management of different levels, which allows to evaluate the results of the industrial enterprise as a whole, and its structural units. The purpose of the article is to substantiate the theoretical foundations and the development of practical recommendations on the functioning of the operational reporting system in industrial enterprises. Scientific approaches to understanding the essence of operational reporting were disclosed. The stages of the formation of operational reporting were described. It is th organizational, methodological, and adaptation stage. The procedure for the preparation and submission of internal operational reports at industrial enterprises was justified and disclosed. A list of forms of internal operational reporting has been defined, which will allow rationally organizing the operational management process at industrial enterprise and ensure the increase in the efficiency of operational control and making timely management decisions. It was proved that the main directions for improving the internal operational control at industrial enterprises are: a) developing and justifying the need to introduce forms of internal operational reporting which contains timely, reliable information on the status, movement and conditions of storage of operational control objects, which will allow timely response and identify unplanned production progress and coordinate the work of the units; b) strengthening the use of operational primary documentation to determine the actual state of the objects of operational control will contribute to the growth of the value of operational primary accounting in the information systems for managing an industrial enterprise.

Keywords: operational management; operational control; operational reporting; industrial enterprise; operational accounting (search for similar items in EconPapers)
Date: 2018
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