АУДИТ УПРАВЛЕНЧЕСКОГО УЧЕТА – ИНСТРУМЕНТЫ УЛУЧШЕНИЯ ЭКОНОМИЧЕСКОГО ПОЛОЖЕНИЯ ПРЕДПРИЯТИЯ В УСЛОВИЯХ КРИЗИСА

Abstract

In this paper, the author examines the specifics of the content of the audit of management decisions as tools for improving the economic situation of an enterprise, when objective development factors reduce profitability and lead to a state of crisis. The study identifies the features of the audit, which is aimed at assessing the effectiveness of management accounting in the company’s activities and can be defined as an anti-crisis management tool. The main purpose of the work is to concretize the construction of a management accounting audit model, which can serve as a tool for improving the economic situation of an enterprise in a crisis. The object of the study is the economic situation of the enterprise in a crisis; the subject is an audit of the management accounting of the company’s activities.