GENERATION OF PREDICTIVE REPORTING USING PROGNOSTIC SCENARIOS
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Author(s): | Glinskaya O. S., Jararakh I. S., Kalinicheva R. V., |
| Number of journal: | 1(74) | Date: | March 2026 |
| Annotation: | Modern organizations operate in conditions of increasing uncertainty and dynamism of the external environment. Effective management requires timely and reliable information about the future development of business performance indicators. Predictive reporting is the most important management tool for decision-making, planning and strategic management. Traditional methods of linear extrapolation of historical series are often insufficient in the context of structural changes, so the scenario approach is becoming more relevant. In the literature, the issue of scenario forecasting and generation of predictive reporting are considered within the framework of management theories, strategic management and financial control. There are classic works on scenario-building, works on management reporting and budgeting, as well as articles on the implementation of forecasting panels and stress testing. However, there is a shortage of practice-oriented techniques that integrate the construction of scenarios, generation of unified reporting forms and validation procedures within a single model of predictive reporting, suitable for automation and implementation in the corporate information environment. The present study seeks to fill this gap by offering a systematic methodology and specific recommendations for the implementation of a systematic approach to the formation of predictive reporting based on predictive scenarios, describing the methodology, tools and practical requirements for its implementation. The stages of scenario modeling, criteria for selecting scenarios, and algorithms for converting forecast data into reporting forms are presented. The effectiveness of the scenario approach has been proven to increase the reliability of predictive estimates and reduce the risks of managerial decision-making. The practical significance of the research lies in the development of a unified algorithm for generating predictive reports applicable in various sectors of the economy. | ||
| Keywords: | predictive reporting, scenario modeling, prognostic scenarios, financial forecasting, managerial accounting, strategic planning, risk management, forecasting methods, financial results report, accounting system |
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| For citation: | Glinskaya O. S., Kalinicheva R. V., Jararakh I. S. Generation of predictive reporting using prognostic scenarios. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2026;1(74):33—39. DOI: 10.25683/VOLBI.2026.74.1542. |
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