THE PLACE OF MANAGEMENT ACCOUNTING IN THE MANAGEMENT INFORMATION PROVISION SYSTEM

Effective management of a modern enterprise in conditions of uncertainty is based on the fact that management decisions depend on the accuracy of calculations, clear analysis, comparison of alternatives and reasoned choice. The source of operational, reliable and complete information is the accounting system of the enterprise. However, the financial accounting data required for the preparation of financial statements do not fully provide an information platform to address the urgent needs of the enterprise, in particular: assessment of financial condition, determination of the range of products (services) and justification of prices, optimization of inventories, choosing the best cost calculation method, calculation of the necessary volumes of sales in order to achieve a break-even point, justification of production volumes, formulation of budgets and development strategies. Based on the use of external and internal information, financial and non-financial indicators, management accounting provides the management system with relevant information. In the information business environment, management accounting plays the role of a set of information resources and is the most important part of the information environment of the company. Modern information technologies allow to transform information into a convenient form for analysis, focus only on key indicators that affect efficiency, model the result of alternative decisions, track the results of their adoption and, accordingly, form management reporting. The article considers the component elements of the information accounting and analytical system of the enterprise and the relationship between them, considering the definitions of «accounting and analytical system» the authors propose the definition of «accounting and analytical information system», requirements for accounting information are systematized, basic subsystems of management accounting are identified, requirements for management accounting information are disclosed depending on the strategic, tactical and operational objectives of the enterprise, possible areas of automation of management accounting are considered with the use of automated management systems to ensure the creation of a system of strategic management reporting.