This article summarizes the recommended forms of reports on the implementation of budgets by main and auxiliary business processes, business processes management and development strategy of the telecommunications company, and the consolidated budget of the company as a whole. Peculiarities of the compilation of these reports, the content of the core indicators recommended for reflection in these reports, the method of their calculation and prospects of application in practice of management accounting in telecommunications companies in order to increase the effectiveness of managerial decisions the users of this information.
Keywords: telecommunication company, budgeting, main and auxiliary business processes, business processes, management and development of the company's strategy, financial management reporting, the report on the execution of budgets, key indicators, the number of lines
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