Інструментарій управлінського обліку
Tools for management accounting

Summary/Abstract: Introduction. Managers need information to control internal operations and make decisions. While financial accounting focuses on stockholders of a company, managerial accounting focuses on internal operations and provides managers with tools they need to evaluate operations and make changes in case they are required. Purpose. The study aims to justify the nature and develop the classification of tools for management accounting to implement the concept of managerial accounting in practical trade activities of enterprises. Methods. To substantiate the essence of management accounting tools, the authors used the method of grouping of management accounting tools, which has an impact on the realisation of its objectives. Results. The article is devoted to the research of management accounting tools as a single integral mechanism which is intended to contribute to the achievement of operational and strategic goals of the company. The proposed classification system of management accounting tools has a theoretical and practical value. The systemic view of management accounting tool facilitates an in-depth study and the widespread use of different tools which are grouped according to various criteria. Conclusions. The proposed classification of management accounting tools permits to organize the terminological apparatus of investigation management accounting system in general, and in trading enterprises in particular.

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