The subject of the study is the formation of requirements for the content and structure of accounting and management reporting for the needs of strategic management. The purpose of the study is to determine a set of requirements for the content and structure of accounting and management reporting for the needs of strategic management of the enterprise. Research methods. The dialectical method of scientific cognition, the method of analysis and synthesis, the comparative method, the method of data generalization are used in the work. Results of work. The paper identifies the main qualitative characteristics of information. Reporting for the needs of strategic management is given. The composition of reporting for each of the accounting tools for strategic management is considered. Aspects of compilation of reporting of the balanced system of indicators are resulted. Conclusions. Compilation of reporting is an integral part of the accounting and strategic management process. Management accounting aimed at information providing on strategic management decisions should have the appropriate content and structure. The study found that reporting should include information in five main areas: finance, customers, innovation development, internal business processes, training and development. According to the structure, reporting for the needs of strategic management is divided into reporting, which provides strategy development and reporting, which provides control over the implementation of the strategy.