In the article, the procedure for formation of administrative documents is determined, information flows are identified and the major primary documents and accounting records of information for management decision making are marked out, management documents are developed and proposed that allow one to quickly gather accounting data and process the information for decision making. The main source of information for management decision-making in the assessment and optimization of structural units, business processes, and other segments of agricultural organization is internal reporting

The object of the research is to determine the major lines in forming the social process mechanism and elaborate the recommendations on improving the social policy of agricultural farming community. The article examines the social factors, indicates the trends of making management decisions on the social process of agricultural enterprise, reviews the theoretical aspects and outlines the basic arrangements of forming the social process mechanism, proposes the milestones of forming and implementing the social policy system, as well as defines the method of analyzing social process. The elaborated recommendations on improving the social policy of agricultural farming community, which consist in selecting effective forms and methods of satisfying the demands of different social groups and their sources of financing, are of practical importance.

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Subject. This article discusses the areas of concern associated with the stages and procedure for preparing non-financial reporting of organizations of various forms of management. Objectives. The article aims to explore the theoretical foundations and practical aspects of data preparation for non-financial reporting, systematize the factors characterizing the sustainable development of an economic entity, and present the principles of formation of non-financial reporting of the company. Methods. For the study, we used comparison, data systematization and generalization. Results. The article identifies areas of concern in the field of formation of data of non-financial reporting of an enterprise in modern economic conditions, presents the factors that influence the social sphere of activity of economic entities, and identifies key aspects that can be reflected in reporting that characterize the sustainable development of an economic entity. Conclusions and Relevance. Corporate social responsibility of business is not a contribution to socially significant and environmental projects only, its importance is due to economic efficiency for the business itself. The results of the study can be applied both in the development of the theory of reporting on sustainable development, and in the practice of socioeconomic activities of an economic entity in the context of sustainable business development.

Subject. Aspects concerning the internal control of fixed assets constitute a crucial element of the corporate governance system, since the information managers get from such checks helps them make timely and effective administrative decisions. Objectives. The study is intended to unfold theoretical principles of the internal control of fixed assets. As part of the study, we determine the goal, tasks, functions, agents and targets of the internal control of fixed assets, sorted out tools for documentary and physical control of fixed assets. The article presents our suggestions concerning the development of the methodological framework for the presentation of internal control results. Methods. We applied general methods of research, such as the systems approach, comparison, systematization, and data generalization. Results. We built a conceptual model for the internal control of transactions with fixed assets, which constitutes a logic and coherent system. It includes key elements of internal control, such as the goal, tasks, functions, targets, agents, tools, data sources, the regulatory framework, the collection of evidence, documenting of internal control results, and the preparation of recommendations for the more effective use of fixed assets. Conclusions and Relevance. The conceptual model for the internal control of fixed assets will ensure the sustainable development and effective performance of the company, reasonable use of its resources, the creation of the information supply system at all the management levels, which meets modern business requirements. The practical value of the study is that the proposed approaches can be used to create and improve the internal control system for the effective and ongoing performance of the company. The conceptual principles can be applied to articulate clauses, techniques and procedures of internal control.