IMPLEMENTATION OF THE MANAGEMENT ACCOUNTING SYSTEM AT THE ENTERPRISE: ORGANIZATIONAL ASPECT

The conditions for the effective operation of the enterprise on the market require the formation of an internal information system for the management of the business entity, which is based on management accounting data and contributes to the improvement of the efficiency of management decision-making in the process of operation. The article updates issues related to the practical implementation of the management accounting system at Ukrainian enterprises. It has been established that, characterizing management accounting either as a separate system or as a subsystem of accounting, scientists unanimously identify identical functions and tasks inherent in it. The article highlights the following functions of management accounting: ensuring the functioning of information systems for the automation of enterprise management; monitoring of the main areas of financial and economic activity; coordination of activities to achieve operational and strategic goals; provision of informational and advisory support for making management decisions; development of measures to improve the efficiency of the financial and economic activity of the enterprise. The factors on the basis of which the management accounting system is created at the enterprise were studied: unsatisfactory economic indicators; emergence of new goals; inconsistency of goals; outdated methods of planning, costing and analysis; lack of accounting and analytical methods that do not meet the requirements of monitoring financial and economic activity; repetition or absence of certain functions, conflicts in the process of their implementation. The most widespread errors in the implementation of the management accounting system were identified: misunderstanding of the essence and tasks of management accounting; wrong choice of goal; too much or not enough information; excessive amount of controlled indicators; wrong choice of information sources; focus on costs and full budget control; lack of income and risk analysis; organization of management accounting without prior examination of the reliability of information sources at the enterprise; integration of management accounting into other departments. It was found that the implementation and organization of the management accounting system is a complex and expensive process, but, as global and domestic practice has shown, it is a necessary part of business management.