The economic essence of management reporting on reclamation work of agricultural organizations

Subject. This article examines the economic essence of management reporting as a tool for controlling, analyzing, and planning reclamation work in agricultural organizations aimed at improving their economic efficiency and rational use of resources. Objectives. The article aims to develop the theoretical principles of accounting and control support for management reporting on reclamation works of agricultural organizations. Methods. For the study, I used a dialectical approach, observation, analysis, and synthesis. Results. The article presents the author-developed theoretical positions on the accounting and control support for management reporting on reclamation work in agricultural organizations, focusing on the clarification of the definition of Operational Production Reporting, as well as additional classification features of management reports. Conclusions and Relevance. Contemporary approaches to the formation of management reports do not fully meet the requirements for generating relevant information for making operational decisions regarding capital-intensive technological processes in agricultural organizations, particularly in terms of reclamation work. The results of the study can be used when preparing accounting (financial, management) reports by industry, territory, and other segment of economic activity in agricultural organizations.