FORMATION OF ACCOUNTING INFORMATION IN MANAGEMENT ACCOUNTING IN THE CONDITIONS OF USE OF INFORMATION-COMPUTER TECHNOLOGIES

The peculiarities of accounting information formation with the help of modern technologies, namely with the help of computer information systems, are investigated in the article. The efficiency of managing the activity of the enterprise largely depends on the level of information support of its structural units. You can get the information you need from a management accounting system that speeds up this process. There are many opinions that accounting information as a result of accounting is required only for the preparation of reports and its submission to the relevant government bodies, but there are many supporters that without the basis of accounting it is impossible to manage an enterprise. The last aspect is discussed and the sequence of forming accounting information in management accounting under the conditions of use of information and computer technologies is offered. The efficiency of managing the activity of the enterprise largely depends on the level of information support of its structural units. You can get the information you need from a management accounting system that speeds up this process. Business executives want to make computerized accounting, including management, faster, without clear understanding of what the computerized system should do. Not all system capabilities are taken into account, there is no correspondence between the capabilities of a particular software product and user requests. Information and computer technologies make it possible to obtain a considerable amount of information, including redundant ones, which is why, in the present conditions, not only providing information but also its competent processing is a priority task. All this necessitates the need to describe a clear sequence of computerization of management accounting and the formation of management reporting, the harmonization of documents that are formed at each stage.