Management accounting system as an information base for strategic management

This paper highlights the special aspects of using management accounting as an initial source of information resource necessary for decision-making at the level of strategic management. In the current circumstances of the modern economic system, the effective management of a company is becoming more and more difficult and complex every day. In this connection, management accounting as a system for processing important information for business begins to occupy more and more significant positions in the structure of the organization's management.