EVOLUTION OF MANAGEMENT ACCOUNTING: ESSENCE AND PRINCIPLES

The article examines the theoretical and methodical aspects of organization management accounting, taking into account conceptual-methodical evolutionary aspects. role accounting in process developing making effective decisions has been studied. purpose is to study evolution generalize approaches domestic foreign scientists define concept accounting. A well-structured effectively functioning information system at enterprise, which ensures thanks use reports prepared based on this system, essence providing that supports implementation its various levels. demand for financial from results different decision-making control situations arising under certain conditions. Without it, rational enterprise would be impossible. As a result conducted research, it was found introduction enterprises provides complete picture enterprise's state contributes adoption quick decisions. Thus, specific regarding interpretation "management accounting" have confirmed such informational support managers decision-making, economic planning, over plan. Investigating began function 1970s. Its those days contributed changes their organizational structures, allowed companies adapt new operating conditions stimulated development development. It also worth noting not mandatory moment, but regulated independently by staff. Those capabilities direct efforts find strategies achieving business goals choosing most acceptable alternatives.