Importance The study justifies the composition and content of segment reports having the anticipatory nature, satisfying the needs of management for information, and providing for high-quality accounting and analytical support to the strategic management process. Objectives The aim is to review the segment reporting of organizations, which is characterized by its preventive and target-oriented focus, and tools that transform input data into relevant information. Methods Using the methods of dialectic cognition, we analyze regulatory requirements to accounting with regard to business segments, and summarize our own methodological approaches to the analysis of data to generate segment reporting. Results We present a form of status report on internal and external environment as part of strategic segment reporting on business prospects of the company, enabling to solve the problems of segment analysis that relate to revealing the appeal of business segments. The accounting and analytical information of the report will allow the company management to make sound management decisions under economic crisis and disclose information about threats and opportunities of the external environment, and strengths and weaknesses of the organization. Conclusions The strategic segment reporting that is based on management approach to information disclosure will create conditions for continuous control over achieving strategic goals of the organization and provide information support to effective management decisions. Reports on business perspectives should contain information on external and internal environment from accounting and non-accounting sources in the respective report. This will enable to create conditions for adapting the organization to unstable external environment.
Keywords: business segment, strategic segment reporting
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