DEVELOPMENT OF MANAGEMENT ACCOUNTING BASED ON RISK-ORIENTED APPROACH

Introduction. The development of society and economy today is a functioning in terms VUCA – instability, uncertainty, complexity ambiguity (volatility, complexity, ambiguity), increasing the amount information knowledge. A risk-oriented approach management accounting provides its flexibility forecasting possible company losses. purpose article. aim to study trends context integration approach. Method (methodology). article uses methods analysis synthesis systematize concept enterprise. To identify main approach, method qualitative statistical data on use software by enterprises for purposes Ukraine was used. Results. Management financial planning Ukrainian becoming more flexible through In general, transformation automatically occurs technology process automation: changing structure organization, workers accountants are making decisions about costs, revenues, profits. Technologies new have solved problem overburdening staff with routine tasks processes. Thus, automation has provided transition from limited, regulated, chaotic system flexible, hybrid one. Skills competencies expanded, roles transferred current operational, tactical, strategic, advanced implemented system.