Keyword: «management accounting»

the article deals with the problematic aspects of the implementation of the management accounting system as the main element in the controlling system in the enterprise. The main directions of solving this problem are revealed. The assumption is made about the possibility of controlling to have a serious impact on the long-term planning of the enterprise using strategic planning, the use of modern methods of forecasting costs, as well as the analysis of the potential of the enterprise

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.

The author analyzed the process of budgeting in the organization and identified the features and problems of its organization in the budget institution. In the course of researches the author reveals the basic directions allowing to soften the process of planning in organization.