Formation of information support for management of strategic business segmentation of business entities

The purpose of the article is to develop theoretical provisions and to develop methodological recommendations for improving approaches to the formation of information support for adapting its tools to the needs of strategic management of business segments of business entities. Methods of observation, comparison, analysis, synthesis, generalization were used in the process of research. The study is based on the hypothesis that high-quality information support formed by accounting and economic analysis systems will help to increase the validity, efficiency and analytics of information on the results of business segments in accordance with modern management requirements, enhance the accountability of contractors, improve the management of segmental accounting. The article summarizes the approaches to determining the composition and content of strategic reporting (Cost reporting, Risk reporting, Business perspective reporting, Financial results reporting), clarifying the system of effective indicators for functional areas of business segments. In general, the proposals are aimed at solving the problem of efficiency of functioning of domestic enterprises, comply with the basic provisions of the CMU Resolution "On some issues of determining the medium-term priority directions of innovation activity of the national level for 2017-2021", and aim to promote the level of competitiveness of regions and territorial socio-economic integration and spatial development. The results obtained are the basis for bringing the information system to a new level by introducing strategic segmental reporting, which will become the basis for the development of segmental analysis methodology and the basis for the formation of a system of key benchmarks characterizing the business prospects of the enterprise