MANAGEMENT ACCOUNTING AT UKRAINIAN ENTERPRISES IN THE CONDITIONS OF CRISIS EVENTS

Abstract

The difficulty of implementation of business processes in the context of post-pandemic and martial law are the main cause of reorganization system of manage of domestic enterprises, first of all in terms of working with information, which nowadays becomes more valuable. It was defined that management accounting is an instrument, which responsible for collecting, preparation, processing of production, economic and financial information and its transmission to customers for future using in different ways or context. It was proved that in the context of crisis, trends, which we can get during analyze of information data, ensure the timely response to process taking place on production and economic activity; it is useful in the context of integrated risk reduction and averting of financial destabilization or reduce financial strength. So, management accounting in the context of global crisis becomes influential tool, which has impact on activity of enterprises; moreover, decisions, which form and realize based on data of management accounting, have key role in the context of business activity supporting and saving enterprise like a participant of market relationship. Accordingly, the article is devoted to the analysis of trends of development and using of management accounting on Ukrainian enterprises, a lot of which have been in difficult situation due to actual crisis phenomena. Comparison (for determined the main trends of management accounting development, its dependence of negative external factors), methods of abstraction, analysis and generalization (for realization of theoretical promises about influence of crisis phenomena on state and prospects of management accounting like a self-sufficient and efficient vector of management work on enterprises) are the research methods which were used in the article. In this science paper the key definition of “management accounting”, state of its development, principles and basics of realization were systematized. The main features of management accounting on enterprises of Ukraine under actual crisis situation and its importance in the context of anti-crisis management and saving of business activity of domestic entrepreneurship entities were summarized by authors.