CURRENT TRENDS OF MANAGEMENT ACCOUNTING TRANSFORMATION

Abstract

The essential characteristics of management accounting focused on strategic management of the enterprise are considered. The modern directions of development of the management system, the balance of which is carried out in the ecological-economic and socio-economic directions, are characterized. Based on the essential characteristics, the dependence of management accounting on the functions and tasks of the management system is substantiated. Prerequisites and directions of modification of management paradigm and acquisition of strategic accounting by management accounting are characterized. The directions of realization of strategy of sustainable development in the context of reflection of processes and results from the point of view of their influence on indicators of activity of the enterprise are characterized. The dependence of management accounting on the management system and the compliance of its functional tasks with the needs of strategic management are substantiated. The content and components of management accounting concepts that allow to integrate management accounting into the system of strategic management are considered. It is proved that the modification of management accounting tasks is characterized by a change in the information needs of the management system. The main tasks of providing accounting information of ecological and social nature are grouped and the consequences of management decisions are highlighted. The main groups of strategic management accounting tools are analyzed, the complex use of which allows to perform tasks of any complexity and provide information to all areas of management. tasks of accounting information of ecological and social nature and the consequences of management decisions.

The stages of the management decision-making process in the management system based on the concept of sustainable development are proposed. It is proved that in modern conditions of application of the principles of sustainable development the transformation of management accounting takes place in the strategic direction of innovative and intellectual management.