FEATURES OF INTRODUCTION OF MANAGEMENT ACCOUNTING AT THE ENTERPRISE
Abstract
Purpose. The aim of the article is to substantiate the need for managerial accounting and the basic principles of building its system at the enterprise in order to ensure effective functioning. Methodology of research. General scientific and special methods are used in the process of research, in particular: the analytical method is used in the review of regulatory and legal sources; the classification method has made it possible to differentiate the main components of managerial accounting, and the description method gives them a detailed description; the monographic method is used in the study of literary sources on managerial accounting; system and analytical method is applied – when processing the information received. Findings. Approaches to the definition of the essence of management accounting are considered, their features are determined, identification characteristics and values for economic activity are substantiated. The classification of management accounting in accordance with the needs of management is generalized and improved. The problems of managerial accounting development are identified. The essence of the notion of managerial accounting is specified. The approach to the estimation of the object of management accounting is offered, the ways of introduction of management accounting at the enterprise are substantiated. Originality. Different approaches to the interpretation of the concept of “managerial accounting” and the relationship between managerial accounting and accounting are shown. The characteristics of accounting and management accounting are presented. The propositions on development of stages of creation of managerial accounting at the enterprise are substantiated. The methodological principles of the management accounting organization have been further improved. Practical value. The variants of introduction and organization of management accounting at the enterprise are considered. The obtained results of the research can be used by business entities in business in the process of using managerial accounting.
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