DEVELOPMENT OF THE METHODOLOGY OF ANALYSIS OF THE COMPANY'S ACTIVITIES BASED ON NON-FINANCIAL REPORTING
Keywords:
analysis, efficiency, construction organization, non-financial reporting, information support for the analysis of non-financial accounting data, assessment of the activities of a construction organization.Abstract
In recent years, there has been great professional interest in improving the methodological and information support for evaluating the activities of organizations by investors, business partners, and regulatory agencies. The indicators of published corporate reporting provide an overview of the results of financial and economic activities of companies, while the transformation of the initial reporting data into an analytical format that is user-friendly to interested users and the formulated evaluative judgments of analysts helps to justify optimal management decisions. Analytical reviews of disclosed data from non-financial statements of companies are becoming particularly relevant, which currently has not yet received mandatory status for all organizations, but an increasing number of them are using this area to enhance their image in terms of investment attractiveness and partner reliability, focused on the information interests of various business entities. Qualitative analysis of non-financial reporting is possible with reliable methodological support, involving the development of a clear organization, starting with the validation of non-financial reporting data, the selection of analytical research areas, the definition of analysis methods, a list of evaluated indicators and their criteria values, and the rules of analytical review formats. In addition, it is necessary to conduct a factor analysis of the impact of disclosed non-financial reporting information on future business performance.
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