Author(s): Robert Bacho, Viktoriia Makarovych, Nataliia Tsenkler
One has built the system of management report on the venture activity of the enterprise. The way of reporting is one of the peculiar features of this system since it is carried out not by the accounting department but by other departments of the enterprise, which have a relation to the responsibility centers via the accounting data. The developed system of management accountability of venture activity forms the general view of the work results of all levels of the company management (operational, tactical, and strategic) for certain responsibility centers: cost center, revenue center, profit center, venture investment center and departments, they comprise. This approach to the system of management accounting of the enterprise creates prerequisites for setting a complete managerial cycle of the enterprise’s venture activity. The developed system of management accounting of venture activity of the enterprise contributes to introduction and implementation of an innovative risk project, shapes the elements of a database for management, thanks to the coordination of executive and management departments of a venture enterprise, the summary of planning, accounting, and analytical information.