MANAGEMENT ACCOUNT AS A FACTOR FOR ENSURING THE ECONOMIC SECURITY OF THE ENTERPRISE
The article discusses the main approaches to the interpretation of the concept of economic security of an enterprise, internal and external threats to economic security. In the course of the study, special attention was paid to management accounting as an information basis for fixing various areas of financial and economic activity. The characteristic of the purposes of management accounting in ensuring the economic security of the enterprise is presented. Management accounting is considered as the main process of processing, analyzing and systematizing the facts of economic life and as a leading factor in the organization's economic security system.