Skrypnyk M. Application of the principle of hierarchy in the development of management reporting production enterprise

Abstract

The article considers the question order of formation of management reporting of production enterprise. Defined and studied the forms, content and principles of management reporting. Proposed the form of management reporting that allow you to assess the activities on a certain date. Taken into account the fact that reporting provides data that do not take into account the time period between the transaction and the receipt of information about it for the adoption of the necessary management decisions. According to the above, shown the need for principles and targets of efficiency, which contain information on the activities of industrial enterprises that will track changes in it. Consequently, higher-level management report generalizes all reports of lower levels, that contains detailed information about the causes and culprits identified deviations and measures for the elimination of these deviations. Detailed analysis of these issues leads to the following generalizations. Proposed the forms of management reporting for multi-hierarchical system of four-level production enterprise management: area, workshop, main production and the enterprise as a whole, which will allow to get necessary information with needed detalization quickly and efficiently, namely, with minimal cost for decisions taking at all production enterprise management levels.