INTERNATIONAL EXPERIENCE IN MANAGEMENT ACCOUNTING INTERNATIONAL EXPERIENCE IN MANAGEMENT ACCOUNTING

Abstract

The questions of the origin and development of management accounting have always been interested in theoretical scientists and practitioners. The works of many domestic and foreign researchers form conceptual ideas about management accounting as a practical activity. In the article, the author considers various approaches to the construction and organization of management accounting in an organization. It is concluded that management accounting should be considered as a relatively new new branch of knowledge, which combines a number of applied economic sciences, such as planning, organization and management of production, accounting, management analysis, etc. Management accounting is designed to quickly meet the increasing information needs of managers of the organization achieving strategic and tactical goals of the organization.