Managers' competencies in managerial accounting for decision making

The article analyzes the competencies of managers necessary for the effective use of management accounting data. Their systematization in the context of managerial decisions covering financial, strategic, marketing and production aspects is presented. Key knowledge and skills that allow managers to interpret management accounting data are identified. The consequences of the lack of these competencies and their impact on decision-making are considered. The practical significance of the work lies in the possibility of applying its results to the formation of educational programs, corporate training and personnel strategies. The identified competencies can be used by employers in assessing the qualifications of managers and developing methods of professional development.