управлінський облік

The article investigates the relevance of the implementation of management accounting systems using information technology. Digitalization and digital transformation significantly influence business processes, accounting procedures, and the enterprise management system in general. It is established that management accounting is an information base for the use of information by management in making managerial decisions and assessing the results of economic activity. Therefore, the relevance, efficiency, timeliness, and interpretation of data are impossible without its automation.

The principles of formation and methodical basis of construction of management reporting, considered as an instrumental tool in the system of enterprise management functions, are considered. An analysis of the existing approaches to establishing the feasibility (economic justification) criteria for the practical implementation of the management reporting system at the enterprise, as well as their forms with the selection of the functional purpose of the reporting information flows, was carried out.