DISPLAY OF INFORMATION ABOUT COSTS IN THE MANAGEMENT REPORTING FOR THE PURPOSE OF ASSESSING THE ENTERPRISE’S ECONOMIC SECURITY

Introduction. Economic security of the business entity covers various functional components of the management system, starting with planning and ending with monitoring of the achieved results. In order to create a reliable basis for ensuring sustainability and improving its condition, the management of the enterprise should carefully approach the formation of an appropriate information system that would allow obtaining the entire array of necessary data for the analysis of the current situation. The article is devoted to the issues of disclosing in management reporting information about the costs of the enterprise's activities based on their behavior, which will allow to correctly determine the initial data for the calculation of important financial indicators of economic security within the CVP analysis. Purpose. The purpose of the research is to substantiate the expediency of presenting information on variable and fixed costs in the statement of financial results compiled in the management accounting system, as well as finding ways to solve problematic issues that arise during their classification and evaluation. Materials and methods. The study was based on the provisions of the regulatory base of Ukraine, which defines the methodological principles of accounting for activity costs and the formation of enterprise reporting, as well as the results of published scientific works on the issues of cost management and the calculation of financial indicators for assessing the state of economic security of the enterprise. In the process of its implementation, theoretical methods of scientific knowledge were used: grouping, comparison, logical generalization of results Results. Information about variable and fixed costs can significantly influence management's judgments and decisions, especially in conditions of uncertainty and increased risk. On the basis of the conducted research, it was concluded that there is a need to improve approaches to the classification and evaluation of costs reflected in management reporting, and a number of measures in this direction are proposed to reduce the probability of obtaining incorrect conclusions regarding the state of economic security of the enterprise. Discussion. Further research should focus on improving approaches to classifying costs based on their behavior, finding ways to increase the accuracy of their assessment, and developing a format for presenting information about them in management reporting to ensure the economic security of the enterprise.