Tula, Tula, Russian Federation
The purpose of the study is to generalize theoretical provisions and develop methodological aspects of the management accounting system as a factor in improving the effectiveness of financial indicators to maintain business at a stable level. The tasks and trends of the transition to a management accounting system that reveals the effectiveness of the importance of finance to the owner are determined. The research is based on the integration of the experience of specialists, revealing the practical significance of the management accounting transformation system in order to collect and analyze information for planning and making management decisions, as well as on the analysis of Russian and foreign publications. The article is devoted to the issue of using the information contained in management accounting as a tool for assessing business performance. The main problems that accompany owners who do not keep management records are disclosed and analyzed. The obtained results are accompanied by elements of scientific novelty and practical significance.
management accounting and reporting, cash gaps, business management, information quality, management decisions, online accounting
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