BASES OF MANAGEMENT ACCOUNT IN THE CONTEXT OF THE ENTERPRISE INFORMATION SYSTEM

Abstract

The article is devoted to the disclosure of the basics of managerial accounting as an information system of the enterprise. The essence of the accounting information, the goals of the modern system of accounting and management accounting is revealed. The information needs of business entities are high today. The activity of the enterprise is an objective factor in the emergence of information. Data on individual business operations with the help of accounting are systematized and transformed into an information characteristic of economic processes and phenomena. Accounting acts as a systemic process of obtaining and transmitting reliable information about business activities for making managerial decisions. This is the purpose of accounting. The modern system of accounting in enterprises operating in conditions of market relations, should meet the information needs of a wide range of users. The purpose of managerial accounting is traditionally defined as providing assistance to managers; control and forecasting of expenses; choice of the most effective ways of enterprise development; making operational management decisions. According to this distinguish the following functions of managerial accounting: planning and coordinating the future development of the enterprise; operational management; operational control and evaluation of the activities of the enterprise and its divisions. The development of an effective system of managerial accounting, in our understanding, must begin with a thorough consideration of its conceptual foundations. In this regard, it seems necessary to study its essence and contemporary content; the most important objects and methods of their research; principles and systems of organization; рroblematic aspects of managerial accounting. The study of the theorems of strategic accounting shows that its development and implementation is possible only on the basis of modern concepts of managerial accounting. It follows from this that at the current stage of harmonization of the Ukrainian national accounting system the introduction of effective systems of management accounting is paramount.