СИСТЕМА УПРАВЛІНСЬКОЇ ЗВІТНОСТІ ІТ-ПІДПРИЄМСТВА ЯК ДЖЕРЕЛО ІНФОРМАЦІЇ ДЛЯ ПОДАТКОВИХ РІШЕНЬ
In modern economic conditions, taking into account the complex military, political and economic circumstances, IT enterprises must clearly, effectively and coherently solve strategic and tactical tasks, respond in time to all possible threats of the external and internal business environment in order to level and reduce the risks of their occurrence, in particular, to carry out accounting taking into account the specifics of the activity, to plan the availability of resources, the level and profitability of sales, taxation. These tasks are impossible without the use of reporting indicators, among which the main attention is paid to management. The article examines the peculiarities of the formation of the management reporting system of IT enterprises, and determines its importance for making reasonable management conclusions, in particular tax decisions. There are determined and summarized the forms of management reporting according to various classification features and the main indicators of IT enterprises' activity, which are the basis for its formation. There are defined the main problems in the process of organizing the management reporting system of the IT enterprise as well as the ways to solve them. It is noted that the absence of an established justified form of reporting without connection with the indicators in the technical documentation minimizes the effectiveness and expediency of presenting such information. It is proposed a list of forms for the system of regular management reporting with adaptation to a specific IT enterprise, which requires an assessment of the existing system. The time required to adapt the system will depend on the size, nature of the enterprise, and the scope of the reporting system. The proposed forms of management reporting will increase the transparency of the formation of the main indicators of IT enterprises in order to obtain a full-fledged information base for economic analysis and making final and balanced decisions based on the results of the effectiveness of taxation, organization and management.
Keywords: IT enterprise, management reporting, management accounting, analysis, taxation, tax decisions.