Development of management accounting at the food production enterprises in the region

In the context of rising competition and growing influence of international factors on the economy of enterprises, the leading role is occupied by the formation of effective management tools directly dependent on the creation of an information system where the crucial role should be played by detailed arrangement of the integrated system of accounting, which is a set of functional modules: the financial, managerial, tax and other types of records. In this context, extremely urgent is the formation of an adequate concept of development of management accounting providing its interconnection with financial accounting. According to the author, an important element of this concept is development of a Management Accounting Standard. The author focuses on the fact that the content of the Standard depends on the profile of the organization, on the economic activities, information needs of the management, and computer technology.