FEATURES OF FORMING ACCOUNTING AND MANAGEMENT REPORTING BY COMMERCIAL ORGANIZATIONS IN THE RUSSIAN FEDERATION
УДК 334.012.42:657.6
Abstract
Accounting and management reporting often overlap, but they are designed for different purposes and audiences. Accounting reporting is not just a requirement, but an important tool for successful management that allows companies to attract potential investors, new suppliers, and customers by providing transparent reporting, ensuring accountability to partners, investors, and government agencies. On the other hand, management reporting is essential for planning, forecasting, monitoring, and making strategic decisions based on the organization's goals. This article revealed the main stages of compiling accounting (financial) statements by commercial organizations, as well as the features of the technology of compiling accounting statements by organizations in accordance with the new FSBU 4/2023, which was adopted on January 1, 2025. The article also examines the principles of forming management reports, and proposes a system of management accounting and reporting at different stages of the organization's functioning. This system involves the formation of specific management reports at different stages of the company's operation, which will improve the effecience of management decision-making, and leading to an increase in the company profitability and the achievement of strategic development goals. The article analyzes the relationship between accounting and financial reporting in the organization's operations and demonstrates their non-interchangeability.
Downloads
References
Аджиева А. И., Хасанов С. Р. Сопоставимость бухгалтерского и управленческого баланса // Вестник Марийского государственного университета. Серия: Сельскохозяйственные науки. Экономические науки. 2022. Т. 8. № 4 (32). С. 442–448.
Корнеева Т. А. Проблемы идентификации и классификации затрат в управленческом учете // Наука XXI века: актуальные направления развития. 2023. № 1–1. С. 471–475.
Полковский Л. М. Бухгалтерский управленческий учет. М., 2024. 254 c.
Рогуленко Т.М. Особенности системы управленческого учета
в торговых организациях // Вестник профессиональных бухгалтеров. URL: https://clk.li/YWVg. (дата обращения: 10.08.2025).
Шлычков Д.С. Управленческая и финансовая отчетности в
деятельности экономического субъекта // Гуманитарные балканские
исследования. 2020. Т. 4. № 4 (10). С. 49-52
Российская Федерация. Законы. О бухгалтерском учете. Федеральный закон № 402-ФЗ: [принят Государственной Думой 22 нояб. 2011 г.: одобрен Советом Федерации 29 нояб. 2011 г]. URL: https://normativ.kontur.ru/document?moduleId=1&documentId=461630#h415 (дата обращения: 10.08.2025).
Приказ Минфина России от 04.10.2023 N 157н "Об утверждении Федерального стандарта бухгалтерского учета ФСБУ 4/2023 "Бухгалтерская (финансовая) отчетность". URL: https://www.consultant.ru/document/cons_doc_LAW_472684 (дата обращения: 10.08.2025).
Палий В.Ф. Управленческий учет издержек и доходов (с элементами финансового учета). URL: https://clk.li/mUiw. (дата обращения: 10.08.2025).
Волкова О.Н. Управленческий учет. URL: https://clk.li/LSuB. (дата обращения: 10.08.2025).
Архипенко И. В. Управленческий учет: сущность, задачи, роль и место в системе управления предприятием // Известия ТРТУ. URL: https://clk.li/pdcL. (дата обращения: 10.08.2025).
Шароватова Е. А. Управленческий учет: теория, методика, практика (презентационный материал): учебное пособие. Ростов-на-Дону, 2021. С. 330.
REFERENCES
Adzhieva A. I., Khasanov S. R. Comparability of the Accounting and Management Balance. Bulletin of the Mari State University. Series: Agricultural Sciences. Economic Sciences. 2022. Vol. 8. No. 4 (32). Pp. 442–448.
Korneeva T. A. Problems of Identification and Classification of Costs in Management Accounting. Science of the 21st Century: Current Directions of Development. 2023. No. 1–1. Pp. 471–475.
Polkovsky L. M. Accounting for Management. Moscow, 2024. 254 p.
Rogulenko T.M. Features of the Management Accounting System in Trade Organizations. Bulletin of Professional Accountants. URL: https://clk.li/YWVg. (date of access: 10.08.2025).
Shlychkov D.S. Management and Financial Reporting in the Activities of an Economic Entity. Humanitarian Balkan Studies. 2020. Vol. 4. No. 4 (10). Pp. 49-52.
Russian Federation. Laws. On Accounting. Federal Law No. 402-FZ: [adopted by the State Duma on November 22, 2011: approved by the Federation Council on November 29, 2011]. URL: https://normativ.kontur.ru/document?moduleId=1&documentId=461630#h415 (date of access: 10.08.2025).
Order of the Ministry of Finance of the Russian Federation dated 04.10.2023 N 157n "On Approval of the Federal Accounting Standard FSBU 4/2023 'Accounting (Financial) Reporting'". URL: https://www.consultant.ru/document/cons_doc_LAW_472684 (date of access: 10.08.2025).
Paliy V.F. Management Accounting of Costs and Revenues (with Elements of Financial Accounting). URL: https://clk.li/mUiw (date of access: 10.08.2025).
Volkova O.N. Management Accounting. URL: https://clk.li/LSuB (date of access: 10.08.2025).
Arkhipenko I. V. Management Accounting: Essence, Objectives, Role, and Place in the Enterprise Management System. Izvestiya TRTU. URL: https://clk.li/pdcL. (date of access: 10.08.2025).
Sharovatova E. A. Management Accounting: Theory, Methods, and Practice (Presentation Material): Textbook. Rostov-on-Don, 2021. 330 p.
Copyright (c) 2025 Ольга Александровна Чиркова
This work is licensed under a Creative Commons Attribution 4.0 International License.
Economics Profession Business is a golden publisher, as we allow self-archiving, but most importantly we are fully transparent about your rights.
Authors may present and discuss their findings ahead of publication: at biological or scientific conferences, on preprint servers, in public databases, and in blogs, wikis, tweets, and other informal communication channels.
Economics Profession Business (EPB) allows authors to deposit manuscripts (currently under review or those for intended submission to EPB) in non-commercial, pre-print servers such as ArXiv.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
