Abstract
In this article, we will discuss the organization and management of management accounting, taking into account the special characteristics of economic entities, planning costs in the production process, using the most effective and optimal method of cost calculation, identifying the factors that affect the implementation of strategic decisions and plans and their implementation. issues such as the development of remedial measures are explored and highlighted. In addition, a new method of calculation, which directly affects the further increase of the effectiveness of management accounting in economic entities - that is, the method of calculation by life cycle stage periods, is highlighted. In addition, a number of important issues awaiting a positive solution in the organization and maintenance of management accounting in economic entities, as well as conclusions and proposals for their solution, have been developed.
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