Management Accounting – Efficient Tool of Adaptive Decisions Acceptance in the Conditions of Unstable External Environment of the Enterprise

The article presents the results of the research of such a tool of adaptive enterprise management as management accounting. The relevance of research in this direction is due to the presence of the instability factor of the external environment of national enterprises as open production systems. It has been indicated that instability requires adaptation measures by the management of enterprises, which are impossible without appropriate information support. The current state of scientific research on a given problem has been analyzed and it has been revealed that a significant part of issues related to the adaptation of management and its information support is still at the development stage and requires theoretical, methodological and practical substantiation. It has been established that in national practice, management accounting is not sufficiently developed and reduces mainly to accounting for costs and revenues, which does not satisfy the requirements of management in timely and adequate information about the external environment. It has been substantiated that the adaptability of the information system should allow the formation and use of information about changing external conditions for decision-making at all stages of the management process and can be provided within the framework of the concept of management accounting. The following tasks of the adaptive information system have been highlighted: identification of problems; assessment of significance; information adaptation; making adaptive decisions; implementation of adaptive actions. The object area of management accounting has been formulated in terms of an adaptive information system to which an enterprise's macroeconomic environment is related, which, on the one hand, responds to changes in the political, social, demographic and other components of the external macro-environment, and on the other, affects the microenvironment. It has been proposed to use a system of indicators in the monitoring of changes in the macro-environment. A system of reactive actions for external changes has been described to adapt the internal parameters of an enterprise, in order to ensure its operational and financial balance, as well as to achieve strategic goals.