Management accounting in the system of management of commercial organizations: concept and objectives

The article analyzes the concept of management accounting. Positions of known scientists to the definition of "management accounting". Identified key criteria and elements in the classification of accounting structure of commercial organizations. The estimation of the main goals of management accounting in commercial organizations. Presents the objectives of accounting in the process of formation of the accounting activities of a commercial organization. Considered the importance of the tasks of management accounting business organizations and presents the basic principles of their implementation.