Modern tendencies of the administrative accounting introduction using world experience

Abstract

The article is devoted to the research of foreign experience of organization and management of accounting in enterprises. Today, significant changes in the conditions of the economy, which occur in the country’s economy, require improving the quality of information used to make managerial decisions. An important stage in the study of managerial accounting of enterprises is the study of world practice of its formation. The principal advantages and disadvantages of the main management accounting systems are analyzed and the most typical problems that arise in modern conditions when introducing management accounting in Ukrainian enterprises are shown. The ways of solving these problems, which are a prerequisite for successful work and survival of enterprises in conditions of free competition, as well as the growth of their economic potential, are proposed. The international experience in using managerial accounting in enterprises of different types of economic activity is studied and generalized in the system of the basic principles. The concept of integral information of managerial accounting is generalized and the model for obtaining it to make timely management decisions by the management of enterprises is created.