RECOMMENDED MODELS FOR THE MANAGERIAL ACCOUNTING IMPROVEMENT

Nowadays many companies in Kazakhstan have started to develop the basics of managerial accounting. It is no coincidence, as its role increases immeasurably under the turbulent conditions and mega competition. Managerial accounting becomes an important tool in mobilizing all sources to increase enterprise efficiency, i.e. it is necessary tool for the management of all organizations including agricultural enterprises. Areas of improvement of the managerial accounting system and reporting at the Kazakh enterprises are: 1) projecting of optimal reports hierarchy and their adaptation to the needs of managers at various levels; 2) development of long-term (5-10 years) and medium-term (3-5 years) plans based on the enterprise competitiveness evaluation in domestic and global markets; 3) optimization of the budgeting system. As a part of the improvement of the managerial reporting system, definition of the reports hierarchy and their adaptation to the needs of managers at different levels, we have represented the most significant, they are: 1) analysis of the current managerial reporting system, its composition, structure and functions, organizational and technical aspects of its functioning; 2) evaluation of the automation level of informational flows and decision-making processes, and, if it is necessary, bringing them into line with the requirements of the reporting system of managerial accounting.