management accounting

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.

The necessity of management reporting formation by the enterprise with the purpose of providing efficient administrative decisions to increase its competitiveness and achieve strategic goals is examined and substantiated.

In this scientific paper, by analyzing the research of domestic and foreign authors, defined the
essence of strategic management accounting as an information basis for decision-making top-level
management, which is to provide managers with all the information necessary for the management
and control of business development for the benefit of its owners and other interested partner groups
(creditors, customers, suppliers, staff, government and society). Also, the study presents the role of

In the article the essence and importance of management accounting in higher education were investigated. The main reasons for the need to actively search for effective methods of organization and management accounting and the peculiarities of its main components were defined. We described the sequence of actions on the implementation of management accounting in higher education and the organization of educational process in accordance with the new methods of decision-making.

In the article role of accounting-analysis system as process of cost’s management at 
energy supply company and place of management accounting in this process are highlighted. 
Components and forming of accounting information provision for cost management is 
conducted.  
Determined that reasonableness and prudence of management decisions regarding cost 
optimization at energy supply companies (primarily those that are included in the tariff 
structure), largely depends on the quality of information provision of accounting users, their 

Two concepts of social responsibility and sustainable development aimed at finding out
objects of managerial accounting for socially responsible activity of companies during their
sustainable development were compared. The main components of the global process of
balanced and gradual changes, as well as elements of the social responsibility, as the internal
policy of companies, were outlined. It will allow companies to solve the problem of the
accurate definition of strategic goals implying sustainable development, social responsibility

In a highly competitive market enterprises, to increase production and sales, have to invest heavily in the development of stock capital. They make major construction, reconstruction, modernization, purchase and create their own noncurrent assets and other tangible and intangible fixed assets. Such activity of the company is referred to as the activity of capital investment. Its effective operation requires system management on the principles of autonomy and commercialization.