ELABORATION OF MANAGEMENT REPORTS IN THE VENTURE ACTIVITY
Viorica UNGUREANU, Universitatea de Stat din Moldova
Abstract
The article addresses the specifics and challenges of accounting in the conditions of venture activity, emphasizing
the importance of integrating accounting into the management system of entities. According to the study, the author
hypothesized that accounting should not be seen only as an administrative function, but as an essential component in
the decision-making process, contributing to the planning, monitoring and evaluation of financial performance, and
accounting reports are foundations for creating an effective management reporting system that supports long-term
strategies and helps identify risks and opportunities. In this sense, the integration of financial data in management reports allows a holistic approach, which reflects the financial reality of the organization. Challenges include managing
the complexity of financial data and adapting reports to regulatory and market requirements. Thus, financial reporting
must be accurate, relevant and help formulate successful strategies within venture activities.
Keywords: venture activity, accounting, management system, accounting reports, management reports, financial
performance, strategies, IFRS, ROI.
