THE ESSENCE OF MANAGEMENT ACCOUNTING AND COSTS CENTERS, THEIR ROLE IN THE ECONOMIC ACTIVITY OF THE ENTERPRISE

In the conditions of market economy development in Ukraine there is an objective need for new approaches to enterprise management. Accordingly, new information needs are emerging. Effective management of a business entity depends directly on the efficiency of accounting, control and analysis of the resources used. Implementing cost center accounting is one of the methods of building an effective cost management system. The article systematizes and generalizes the theoretical principles of management accounting and costs centers, defines their role in the economic activity of enterprises.