A communication method and a system for converging a 5th-Generation (5G) communication system for supporting higher data rates beyond a 4th-Generation (4G) system with a technology for Internet of Things (IoT) are provided. The disclosure may be applied to intelligent services based on the 5G communication technology and the IoT-related technology, such as smart home, smart building, smart city, smart car, connected car, health care, digital education, smart retail, security and safety services. The disclosure discloses a method for a terminal to generate all entry information of multiple power headroom reports (PHRs) as virtual PHs regardless of whether the terminal transmits an uplink to a serving cell in a wireless communication system supporting uplink carrier aggregation.