Keyword: «legislative regulation of management accounting»

The article outlines the main characteristics of the digital economy that affect the organization of management accounting in companies. The authors give the concept, analyze the content of management accounting, review the requirements for information contained in management accounting, offer classifications of management accounting. They reveal main problems of its rendering, arising due to the development of computer technologies: misunderstanding of the purpose and role of management accounting, underestimation of the role of organization’s financial structure building, lack of legislative forms of internal accounting, choice of management accounting automation software. The authors propose possible recommendations for solving these problems, and work out the stages of rendering management accounts in the conditions of economy digitalization.