Formation and evaluation of the management accounting system of a commercial organization

The article reveals the process of formation and evaluation of the management accounting system of a commercial organization. Management accounting in the activities of a commercial organization is an orderly system for collecting, analyzing and providing information to interested users about individual objects for them to make operational and strategic management decisions. The formulation and management of management accounting should be carried out on the following principles: the principle of consistency, the principle of consistency of goals and objectives of strategic and operational management, the principle of continuity, the principle of tension and achievability, the principle of responsibility allocation. The management accounting system is designed to perform the following functions: communication, information, accounting, analytical and control. To implement a management accounting system in a commercial organization, it is necessary to carry out methodological, organizational and technical work in several stages. Evaluation of the management accounting system is an important management process. One of the tools for expert evaluation of the management accounting system can be a survey of specialists employed in this system, as well as users of information generated in the system. The proposals on the interpretation of the survey results are presented, which can be used to develop a program of practical measures to achieve the maximum value of the scale assessment for each criterion.