IMPROVING THE STRUCTURE OF MANAGEMENT ACCOUNTING

Abstract

Improving the structure of any science is not only theoretical, but also of great practical importance. Because the correct choice of its content is very important for determining what issues need to be considered in this discipline, what is the correct approach to choose for teaching students, and most importantly, which indicators should be disclosed in practice and which should not, as well as resolving issues of ensuring the competitiveness of the enterprise while maintaining a certain level of secrecy. This article discusses the issues of theoretical and practical improvement of the structure of management accounting, which is an integral part of the accounting science. The socio-economic content of management accounting, its significance from the effective enterprise management standpoint are studied