A methodical approach to the formation of indicators of the information base of management decisions on the development of freight JSC “Ukrzaliznytsia”, which consists in calculating the taxonomy of the level of development of freight by substantiating systems and its elements: eighteen static systems, elements of which are six regional railways; seven dynamic systems — regional branches and in general JSC “Ukrzaliznytsia”. A spatial and temporal comparison of the development of freight transportation of selected systems is carried out.
The study focuses on the ambiguity of management decisions in conditions of economic competition and quarantine restrictions. It is concluded that in the field of freight transportation there are antagonistic interests of the environment in the process of making management decisions by managers of JSC “Ukrzaliznytsia”. The classification of information situations related to the uncertainty of the environment is used, according to which the fifth information situation most closely corresponds to the current situation in the market of transport services.
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.