Features of organization of management accounting in the controlling system

Abstract

The article discloses the peculiarities of the management accounting organization in the controlling system, which allows creating a holistic approach to enterprise management, provides an appropriate information base and analytical tools for making sound management decisions. The main tasks of management accounting in the controlling system (providing an information base; performance measurement; analysis and forecasting; planning and control; support for decision-making), their relationship is established to ensure effective control and management of the enterprise. The following main directions of management accounting organization in the controlling system are defined: definition of goals; Select key performance indicators development of data collection and processing system; analysis and interpretation of data; application of corrective measures. These areas help the enterprise to provide effective management accounting, which is aimed at achieving strategic goals and improving the productivity of the enterprise. The main methods and tools of management accounting are disclosed, which help to solve the problems of controlling (planning and budgeting, management systems, balance sheet approach, performance indicators and key performance indicators, benchmarking methods), the use of which allows to ensure the effective functioning of the controlling system and the achievement of strategic goals of the enterprise. They help managers to obtain objective information, analyze performance and make appropriate management decisions. It has been determined that the assessment of efficiency and compliance with the goals of management accounting methods should be carried out according to the following criteria: adequacy of information, relevance, flexibility and adaptability, efficiency of resource use, integration with other systems, risk accounting. Their choice and application depends on the specific goals, needs and characteristics of the enterprise. The directions of improvement of the management accounting organization in the controlling system are substantiated, which are aimed at improving the quality and efficiency of management accounting in the controlling system, which will allow the enterprise to more effectively fulfill its strategic goals and achieve success.