Formation of management reporting in logistics enterprises: organizational aspects and content orientation

Abstract

The results of a critical analysis of the existing theoretical foundations and thematic developments by scientists regarding the formation of internal management reporting as an instrumental tool in the logistics enterprise management system are presented. The study discusses its classification features, functions, content parameters, and a set of specific management reporting forms. A critical analysis of the dominant principles in the development of management reports in Ukrainian practice, with an emphasis on the specifics of logistics enterprises, is also conducted.

The purpose of the study is to deepen the scientific and theoretical foundations for constructing the content parameters and format of management reporting and to formulate basic principles and approaches for its practical development at logistics enterprises, adaptable to real-world conditions.

The research methodology is based on the dialectical method and a systematic approach. Methods of theoretical generalization, analysis, and synthesis are employed to clarify the functions of management reporting, focusing on the content of logistics processes and operations as well as the economic and managerial realities of a logistics enterprise. Comparative and formalization methods are used to identify problem areas and evaluate existing approaches and principles for designing the format of management reporting.

The results of the study demonstrate that the format of management reporting should align with the information needs of logistics management in specific enterprises. A range of functions for this type of reporting, adapted to modern conditions, has been identified, along with improved principles for developing management reporting focused specifically on logistics enterprises. The conclusions emphasize the importance of creating a regulation (standard) for internal business reporting that is adaptable to the domestic economy. This would establish a foundation for developing standardized forms of reporting at domestic enterprises, taking into account their industry-specific characteristics. Additionally, well-founded stages for forming accounting and analytical information for management reporting and its main functions are proposed.