BENCHMARKING AND DEVELOPMENT OF MANAGEMENT ACCOUNTING TOOLS FOR COMMERCIAL ORGANIZATIONS
In the management accounting system, the use of benchmarking serves as a methodological basis for improving the competitiveness of health resort organizations. Benchmarking as an innovative management accounting tool reveals the internal advantages based on the superiority of the organization of the Spa sector in terms of efficiency (or costs) of production and management of the organization and product. Proposals have been developed for the formation of a mechanism for managing the competitiveness of a health resort organization through benchmarking in the management accounting system. One of the valuable methods of analyzing competitiveness in the benchmarking system can be a comparative assessment of the competitiveness of a health resort organization, which makes it possible to compare the strength of the organization and its closest competitors. The introduction of a competitive management mechanism in the management accounting system through benchmarking will allow Spa organizations to provide competitive services, win and consolidate a certain market share in a specific period of time.