STATISTICAL AND FINANCIAL REPORTING IN THE SYSTEM OF INFORMATION RESOURCES FOR ASSESSING THE DEVELOPMENT OF BUSINESS OF TERRITORIAL COMMUNITIES

The state of business development in the territorial communities as an important resource for obtaining the maximum economic, social and ecological effect, which directly influences the quality of life of the population, is explored. It is revealed that the use of information resources of statistics and financial reporting of business entities of the territorial community in management is, accordingly, an additional opportunity for the creation of added value on the territory of the community, implementation of measures of social responsibility of business and improvement of the environment. The possibilities of the information resources received at the regional level by the results of business structures of territorial communities as a new direction in the adoption of effective managerial decisions in the assessment of socio-economic processes are highlighted. The main problematic aspects of the formation of indicators of statistics and financial reporting for assessing the effectiveness of business development in the system of territorial accounting as the basis of community information resources are determined. The range of issues that need to be resolved for informational support of the management of territorial communities is outlined, in particular, in the creation of statistical reporting and the development of community development indicators in the financial statements of business entities. It is noted that the development of a territorial community is the subject of statistical and financial reporting, and information resources for its evaluation can be obtained through the reporting indicators of the activities of formalized structural elements such as government, business, social institutions, public organizations and political parties. Organizational models of formation of information base for management of territorial communities development are offered. It is argued that statistics at the level of territorial communities should be an integral part of statistical observation of business development carried out by the State Statistics Service of Ukraine