Formation of requirements to the content and structure of accounting and management reporting for the needs of strategic management

The subject of the study is the formation of requirements for the content and structure of
accounting and management reporting for the needs of strategic management.
The purpose of the study is to determine a set of requirements for the content and structure of
accounting and management reporting for the needs of strategic management of the enterprise.
Research methods. The dialectical method of scientific cognition, the method of analysis and
synthesis, the comparative method, the method of data generalization are used in the work.
Results of work. The paper identifies the main qualitative characteristics of information. Reporting
for the needs of strategic management is given. The composition of reporting for each of the accounting
tools for strategic management is considered. Aspects of compilation of reporting of the balanced
system of indicators are resulted.
Conclusions. Compilation of reporting is an integral part of the accounting and strategic management
process. Management accounting aimed at information providing on strategic management decisions
should have the appropriate content and structure. The study found that reporting should include
information in five main areas: finance, customers, innovation development, internal business
processes, training and development. According to the structure, reporting for the needs of strategic
management is divided into reporting, which provides strategy development and reporting, which
provides control over the implementation of the strategy.