DEVELOPMENT OF THE THEORY AND METHODOLOGY OF MANAGEMENT ACCOUNTING IN ACCOUNTING AND ANALYTICAL SUPPORT OF MANAGEMENT

Abstract

The article presents the results of the research in the field of building accounting and analytical support and highlighting in this mechanism a priority area, an independent field of accounting sciences, which ensures a continuous process of making managerial decisions aimed at achieving the strategic goals of an enterprise. It is proved that the building of integrated accounting systems, which provide users with various accounting and analytical information, is explained by the need to submit various types of reporting by economic entities, as well as make managerial decisions aimed at achieving the strategic goals of the enterprise. In this study, the role of management accounting in accounting and analytical support is defined, and the following tasks are identified and achieved: first, the importance of management accounting is defined as a means to achieve the strategic goals of the enterprise; second, taking into account the existing views on the category being studied - management accounting, the author's opinion is formulated, which is a specification of the concept under consideration; third, the place of management accounting and its role in the general mechanism of accounting and analytical support is determined; and fourth, the author's concept is presented, which ensures development of the theory and methodology of using management accounting in the practice of accounting and analytical work. The practical significance lies in the development of the author’s views and positions, clarifying and amending the scientific research studies of management accounting and accounting and analytical support.