MANAGERIAL REPORTING IN THE SYSTEM OF ECONOMIC SECURITY OF AGRICULTURAL BUSINESS ENTERPRISES

Abstract

Abstract. The relevance of the study of problematic issues of the formation of managerial reporting in the system of economic security of agrarian business enterprises with the aim of increasing the efficiency of operations and protection against risks is considered. Based on the analysis of scientific publications of scientists, the relevance of the chosen research topic was proven. A variety of scientific approaches to uncovering the problems of implementing economic security at agrarian business enterprises have also been revealed. We set the goal of a comprehensive study of the formation of managerial reporting in the system of economic security, taking into account the peculiarities of the agrarian industry. Specific sectoral features of agricultural production have been revealed. The impact of industry specifics on the possibility of implementing an effective system of economic security is substantiated. Different formats of management reports are proposed, which depend on the specifics of the industry. Four parts of management reports are recommended to ensure the system of economic security of agricultural enterprises. In particular: report for risk management (main), marketing managerial reporting, operational management reporting, financial management reporting. Each part of managerial reporting is filled with indicators that ensure the performance of individual functions by the economic security system. The role of each part of reporting in the general system of management reports is considered. It is recommended to use modern methods and technologies for the formation of managerial reporting, in particular: the use of specialized software solutions, the use of methods of financial analysis, trend analysis, factor analysis, SWOT analysis, the use of the methodology of integration of various types of reporting. Prospects for further research in the direction of developing new formats of management reports in the context of economic security are outlined: a report on communications management, a report on transaction management, a report on information security management.