Organizational Structure of the Management Accounting System at Enterprises

The contribution investigates the complexity of tasks of management accounting, its focus on meeting the information needs of contemporary internal corporate management, determines its not only methodological, but also organizational isolation into an independent subsystem of accounting. The authors believe that the issue of substantiating a rational model for organizing a management accounting system is relevant for medium and large enterprises, since they are characterized by organizational complexity and are less susceptible to change than small enterprises. This work points out the need to take into account the numerous factors that influence the organizational system of management accounting, and systematizes them. To model an organizational structure, the authors consider it necessary to determine criteria for its optimality. The authors insist on the advisability of keeping records of individual management accounting parameters and offer two options for organizing a management accounting system at enterprises. The first involves assigning management accounting functions to accountants-analysts working in the relevant accounting department. The second involves the creation of a management accounting department as a division of the financial and economic calculations service. The authors consider the first option to be more acceptable for large enterprises, since it provides conditions for making optimal management decisions.