DOI: https://doi.org/10.18371/fcaptp.v1i24.128318

DEVELOPMENT OF ACCOUNTING-INFORMATION PROVISION OF ENTERPRISE VALUE-BASED MANAGEMENT

F. O. Zhuravka, O. V. Kravchenko, N. V. Ovcharova

Abstract


The article considers the issues concerning the development of theoretical and methodological bases of the accounting-information provision of enterprise value-based management. The growing role of accounting data in the processes of value formation and value management of the enterprise determines the necessity for further research. The problems of value assessment within the framework of value-oriented management are analyzed and the most important directions of accounting informativeness expanding for needs of different categories of stakeholders are determined. The essence of the main tasks of accounting- information provision formation in the context of key elements of the enterprise value-based management is disclosed. The main approaches concerning the value-based management are described. The system model of accounting-information provision of enterprise value-based management is developed.


Keywords


value of enterprise; accounting-information provision; assessment; management; financial reporting; stakeholders.

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References


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Copyright (c) 2018 F. O. Zhuravka, O. V. Kravchenko, N. V. Ovcharova

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ISSN (print) 2306-4994, ISSN (on-line) 2310-8770