The article analyzes approaches to development and decision making under uncertainty and risk, which may occur in the line of authority and heads of departments of the State Service of Ukraine of Emergencies. To put in order the process of making management decisions as a combination of formal and informal procedures, to use technology of making decisions rationally, that will make an analysis of previously made decisions, adopts the best management decision.
Analyzes contemporary approaches to economic accounting division into separate species exposed place and operational records in the enterprise management system, substantiates the need for its consideration as a relatively isolated information system.
There are considered the different approaches to the theoretical validity and practical feasibility of the allocation records management system for managing industrial business.
The methods of calculation of costs in the accounting system for the purpose of decision-
making in the strategic development of the company. Revealed differences in the various
methods of systematization of costs and calculation of production costs. The features of
approaches to different methods of calculation costs. Analyzed matching system for collecting
and processing information existing ata point in the methods of management, the
appropriateness of their use in the system of management accounting.