Management accounting systems and methods

The article reveals the possibilities of accounting in the field of accounting and analysis of management costs. The Western and domestic management accounting systems are considered. The methods of system analysis, analytical evaluation and forecasting were used. Currently, there are no sufficiently objective ways and methods of estimating costs in management accounting. The issues of the organization of management accounting at industrial enterprises are closely related to the issues of cost management at all phases of its production activities. The levels of expenditure are a criterion for the use of effective or inefficient forms and methods of management and are determined by the established production relations.