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For the effective development of an enterprise, a complete information environment must be created. Financial accounting and reporting provide information about the facts of economic activities that cannot be influenced. The information base for enterprise management is not limited to financial statements, which has led to the emergence of a new concept – management reporting. There is still no conceptual framework for its preparation. Management reporting contains accounting and calculation indicators that are calculated using methods that are not only related to accounting (methods of planning, analysis, control). It allows the company’s managers to set their own requirements for the content, structure, detail, presentation, etc.