Abstract
<jats:p>The article is devoted to the study of the problems of improving the accounting support for the preparation of management reporting in the context of increasing requirements for the transparency of enterprise activities and the growing role of non-financial information. The purpose of the study is to substantiate the directions for improving accounting support based on the integration of financial and non-financial indicators within a unified information environment of the enterprise. The paper generalizes modern scientific approaches to the formation of management reporting and determines its significance in the process of managerial decision-making. Particular attention is paid to the transformation of accounting systems under the influence of modern economic conditions and the growing information needs of enterprise management. The main shortcomings of the current practice of preparing management reports are identified, in particular the fragmentation of information flows, the insufficient level of integration of accounting subsystems, and the limited use of non-financial indicators. It is proved that increasing the effectiveness of management largely depends on the quality of information support and the consistency of data generated within the accounting system. A model of accounting support is proposed that provides for the integration of financial, managerial, and non-financial accounting. The expediency of including non-financial indicators in the information base, which characterize the labor, innovation, environmental, and social aspects of enterprise activity, is substantiated. Such indicators make it possible to expand the informational capabilities of management reporting and ensure a comprehensive assessment of enterprise performance. Directions for improving accounting support are proposed, including the modernization of accounting policies, the development of analytical tools, and the introduction of digital technologies. The implementation of the proposed approaches will contribute to increasing the analytical value of management reporting and improving the effectiveness of information support for managerial decision-making. </jats:p>