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Abstract

Taking into account the current global information society trends, actuality and complexity of the present time is the problem of strengthening the orientation of management accounting (organization of implementation in enterprises and providing the proper functioning of management accounting). Management accounting is an essential management tool, containing the most synthesized and summarized information, as well as the basis for an objective assessment of the economic activity of the enterprise, the basis of the current and long-term planning, and an effective tool for decision-making.