EVALUATION OF MANAGEMENT REPORTING’S INDICATORS FOR ANALYSIS OF THE ENTERPRISE’S ECONOMIC SECURITY STATE

Introduction. Ensuring the economic security of an enterprise amidst constant price fluctuations and inflationary shifts largely depends on the quality of information contained in the management reporting. Therefore, the study of relevant methods that allow for a more comprehensive and accurate reflection of the impact of price changes in the management accounting system, and determining their influence on the enterprise's economic security, is crucial for any business entity. This approach will provide businesses with the opportunity to manage resources more effectively and reduce risks in unstable economic conditions. The article examines the features of evaluating financial data in management reports under changing price indices, both at the general level and for specific product groups. This will enable the practical implementation of capital maintenance concepts for any business entity and ensure a certain level of its economic security. Purpose. The purpose of the research is to study the possibilities of reflecting the consequences of price changes in the company's reporting using the analysis of techniques and methods developed in the world and domestic practice in the field of financial accounting and to provide, on this basis, proposals to take into account the impact of such a phenomenon on the evaluation of the indicators of management reports to ensure the economic security of the company. Materials and methods. The conducted research was based on the application of such methods of scientific knowledge as analogy, comparison, formalization, logical generalization of results, economic and statistical method. At the same time, the normative acts of Ukraine and the requirements of international standards in the field of accounting, as well as the results of the theoretical and applied works of scientists, were worked out. Results. An important feature of the modern world economy is the presence of constant price changes for goods, which are caused by a number of factors. Under such conditions, management reporting, based on the principles of traditional approaches to evaluating information, acquires significant limitations. This does not allow to fully ensure the maintenance of the enterprise's capital, which can create a threat to its economic security. In order to improve the quality of management reporting data, it was recommended to use inflation accounting approaches, which involve making adjustments to historical data for the impact of changes in the general level of prices in the country or in the prices of individual goods (assets). At the same time, in order to achieve the maximum effect, a comprehensive approach is recommended, which is implemented through the introduction of stabilization accounting at enterprises. It has been demonstrated that its implementation is more difficult compared to traditional practice, but the data obtained will be more reliable, which will improve accounting support for management decisions and contribute to the long-term financial stability of the enterprise. Discussion. Constant globalization changes create new challenges for business entities that modify the conditions of its functioning and affect the state of its economic security.