Theoretical and practical aspects of integration of management accounting into the system of economic security management of the enterprise

Abstract

The article considers the theoretical and practical aspects of the inclusion of management accounting in the management system of economic security of the enterprise. It is substantiated that this topic is relevant due to the fact that the current state of the market environment generates numerous risks, which in one way or another create a state of uncertainty, complicate the process of planning and implementing business plans. In these circumstances, a significant problem for each business entity is the accumulation, processing, analysis and provision of information to the management of the enterprise on the state of economic security, the level of risk of making a management decision. In this article, to solve this problem, it is proposed to use the capabilities of management accounting, which, in essence, is the system of information support of the enterprise management process, which is able to obtain information from various sources, summarize it and on this basis, develop recommendations and actions. It is determined that these properties of management accounting are the reason that at the beginning of the XXI century under the influence of uncertainty, which is the leading trend of both global economic environment and national economies, a new stage of development of this accounting system. As a result, there is a need to apply the method of management accounting in the formation of information flow to ensure the management of economic security of economic entities. The author substantiates the need to use management accounting in the process of forming an information field for making managerial decisions in the field of risk management to ensure the economic security of the enterprise. A set of tasks related to methodological and practical aspects of the implementation of the considered area of management accounting has been solved. The methodical bases of risk-oriented management accounting are developed in the article, its principles, practical directions of their use, and also bases of its documentary maintenance are defined.