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https://www.um.edu.mt/library/oar/handle/123456789/31062
Title: | Strategic reporting methodology and its reliability audit |
Authors: | Alekseeva, Irina V. Evstafyeva, Elena Mikhailovna Kruchanova, Yulia Aleksandrovna Krokhicheva, Galina Egorovna |
Keywords: | Business enterprises -- Finance Business enterprises -- Russia Auditing -- Standards Auditing -- Russia Business planning -- Russia |
Issue Date: | 2017 |
Publisher: | University of Piraeus. International Strategic Management Association |
Citation: | Alekseeva, I. V., Evstafyeva, E. M., Kruchanova, Y. A., & Krokhicheva, G. E. (2017). Strategic reporting methodology and its reliability audit. European Research Studies Journal, 20(3B), 333-341. |
Abstract: | The paper reveals the significance of business entities’ forecasting and strategic reporting. The reporting appears to be an essential source of information for highly efficient strategic management and profits receivable for internal users. Financial activity of Rostov and Kras-nodar region’s business entities of different incorporations and industries was taken as an object of current research. Authors developed specific classification of forecasting reporting forms and key performance indicators’ framework depending on aims and objectives Authors proved strong need in de-velopment of strategic reporting methodology. Reporting drawn up according to the method-ology allows generating informational support of analysis and control of business entities core strategies’ implementing, including internal and external factors & risks’ to increase the capital and firm value. The paper highlights strategy audit features as well, considered as related services according to the Federal Law on Auditing. Authors provide the term and stages of strategy audit. The research resulted in development of special strategic reporting software “Strategic, cap-ital-value oriented reporting framework”, special auditing software “Strategic business entities activity audit” coupled with detailed algorithm description. |
URI: | https://www.um.edu.mt/library/oar//handle/123456789/31062 |
ISSN: | 11082976 |
Appears in Collections: | European Research Studies Journal, Volume 20, Issue 3, Part B |
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Strategic_Reporting_Methodology_and_its_Reliability_Audit_2017.pdf | 542.53 kB | Adobe PDF | View/Open |
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