Organization peculiarities of management accounting in oil product enterprises

This article is devoted to questions of organization management accounting in oil product enterprises. The aim of such research is to reveal existing elements of management accounting, their connection, definition their introduction and usage for making management decisions. The authors used questionnaire design for directors and workers of some oil product enterprises. Analysis of responses showed that the system of managerial accounting has fragmentary and operational type. That's why it is necessary to organize cost centers; to integrate financial and management accounting; to work out allocation process-costing method; to perfect budget system; to make a model of the Balanced Scorecard (BSC); to create a structure, form and substance of management reports; to work out automated control system of management accounting.