INTRA-CORPORATE REGULATION OF MANAGERIAL ACCOUNTING REPORTING

Abstract

Abstract. The ability of accounting to meet the information needs of managerial staff largely depends on the effectiveness of its organization. In this case, the quality of information is determined not only in the process of its collecting and processing, but also in the process of transfer to users, which should be considered when forming the accounting system in the enterprise. Ignoring the communication properties of the accounting system can lead to loss and distortion of information in the process of its transfer. In this regard, the expediency of forming the mechanism of intra-corporate regulation of the process of preparation of managerial accounting reporting and accounting communications is substantiated, which refers to the process of transfer of information generated by the accounting system for internal and external users.