Perspectives and Trends in Development of Management Accounting in Georgia

The article is devoted to the problems of development of management accounting in Georgia and directions of their solution. It is substantiated that increase of efficiency of activity of the enterprises and the organizations is connected with using of the information presented by the management accounting. The need of using modern information systems is considered. The components of the automated accounting system are defined. The definition of management accounting as an integrated system of accounting of costs and revenues, rationing, planning, control and analysis, systematizing information for operational management decisions is proposed. It is proved that the existing organizational structure of the enterprise should be regularly analyzed and revised taking into account the changes occurring in its economic activity and the achievements of scientific and technical progress.