Issue: № 7, 2024
Doi: https://doi.org/10.37634/efp.2024.7.31
Critical and catastrophic operational, financial, tax, investment, socio-economic, environmental risks are characteristic of operational activities and economic processes taking place in business structures under martial law conditions. One of the important reasons for this is the lack of an established system of economic security. In turn, this is a consequence of the insufficient level of information provision of the economic security management system. Therefore, it is urgent to solve the problematic issues of improving effective management reporting. The purpose of the paper is to justify and improve the classification of management reporting of enterprises and clarify the structure of management reporting for information support of decision-making regarding economic security. To achieve this goal, the following tasks are defined and solved in the paper: formulation of a conceptual approach to the classification of management reporting according to management levels; clarifying and supplementing the main tasks of the economic security system; improvement of the structure of management reporting based on the systematization of factors of ensuring the economic security of the agrarian sector, taking into account the functional approach. In the paper, based on the identified factors of external and internal threats to the agricultural sector, the list of management tasks of the economic security system is specified. Monitoring the effectiveness of the economic security system is impossible without appropriate information support in the form of management reporting. The paper specifies and supplements the classification of types of management reporting adapted to the information needs of the economic security management system. The structure of management reporting has also been improved based on the systematization of factors for ensuring the economic security of the agrarian sector, taking into account the functional approach. The goal of the paper has been achieved, the task has been completed.
Keywords : economic security, management, management reporting, classification, threats, risks, uncertainty
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