Globalization as a factor in building competitive advantages national economy
Objective. The identification of the necessity of doing the management accounting and its automatization with a help of the program product «1С: ERP» as a factor of upgrading the efficiency of business structure activity management. Methodology and methods. Theoretical-methodological basis consists of fundamental concepts which are shown in the works of Russian and foreign scientists in the field of management accounting research. The informational-empirical basis includes an official data of Russian Federal State Statistics Service, the research in the field of ERP-systems usage, the experience of practical work in «1C: ERP». The following methods were used in this work: historical-genetic, comparative, system analysis, graphic interpretation, general scientific methods. The results and practical importance. The variants of management accounting building system were observed in the article. The advantages of implementation of «1C: ERP» were proved as a mechanism of efficient company’s recourse managing. The following program product is considered as an optimal variant of management accounting automatization since it possesses multifunctional opportunities in the field of planning, analysis, control and assessment of the company’s activity. The conclusions. The management accounting is an informational system necessary for management system for realizations business decisions which influence the results of the company’s activity both in short and long term. The usage of digital technologies while doing the management accounting brings a few advantages among which there are accumulation of information in the single informational field, decrease in time and labor costs, presenting the information in systematized image, and others. The usage of «1C: ERP» is one of the options for management accounting automatization. This program product will ease the work with huge amounts of information which in its turn will impact the efficiency and quality of management decision making which will allow to solve productively the tasks of business structure management.