Abstract:

In the conditions of competition existing in the world market, the role of forms and methods of management for the enterprise based on identification and transformation, as well as forms of convergence of accounting, control and analytical systems of all levels and directions is increasing. In this regard, the importance of creating a generalized concept, methodology, as well as used tools and methods to improve management accounting is increasing. At the same time, management accounting is a management function; its tasks are to collect, register, generalize and provide reliable information about the organization's activities, which is necessary for making competent management decisions. Consequently, the identified problems of the conducted research are to a greater extent aimed at identifying strategically important aspects of the enterprise, regardless of ownership forms, the most important of which are: lack of clear understanding of the users of management reporting, underestimation of the role and importance of creating the financial structure of the company, as well as the lack of appropriate level of regulatory regulation of the formation of internal reporting of the organization.