Financial reporting as indicator of financial management of enterprise

Abstract

The financial reporting is examined as an interlink between an enterprise
and his users. From предстaвленой
in the financial reporting of information,
the future of enterprise depends. In a management an enterprise
the system of indicators is by the system the second order, along with the
system of instruments entering in the complement of the system of indicative
management. Indicator it is qualitatively-quantitative description of
the examined process or phenomenon. He shows a change in a dynamics
or deviation from a normative value. In the strategic management of
activity of enterprise the most well-known system of indexes is the Balanced
system of indexes of Нортонa-
Кaплaнa (BSC). BSC unites financial
and unfinancial indicators. BSC contains having a special purpose indexes
wrap-round all strategically important spheres of activity of organization;
forms причинно-
следственные
connections between all groups of indexes;
serves as an instrument for realization of strategies of organization and
increase of dataware of acceptance of administrative decisions; forms indicators
for a management by organization and т. of п. BSC foremost created
for the leaders of higher level of management and owners of enterprises.