ECONOMIC EFFICIENCY OF INTRODUCTION OF MANAGEMENT ACCOUNTING
In article authors considered various approaches to research of economic efficiency of introduction of management accounting in enterprise structures, the principles of the organization of management accounting, requirements imposed to accounting administrative information, and also the main problems of its introduction. Authors considered the practical side of the organization of management accounting at the concrete enterprise. During performance of this work they found out that the analyzed enterprise used two ways as a method of calculation of prime cost: job order and boiler. This results from the fact that the enterprise specializes on implementation of the State orders and release of the same civil production. Authors carried out the assessment of effectiveness of management accounting system by means of monitoring of this system, described its components and terms of performance. The insufficient or incorrect understanding of value of management accounting for activity of the organization is that the management of the enterprise, as well as other workers, perceives this science only as science about the accounting of expenses. Information has to include data on structure of the company, its buyers and main competitors, quality of production and strategy of development. In this condition the management of the organization will be able to make this or that administrative decision with full confidence. Besides, authors developed ways of increase of efficiency of conducting management accounting. Those are its automation and introduction of a benchmarking. By means of automation it is possible to simplify considerably conducting management accounting and to reduce efforts and time of employees for processing of primary data, drawing up administrative reports. The benchmarking allows to define the existing shortcomings of system of management accounting, and also to reveal the main directions of development as production, and technology on the basis of comparison with competitors in this branch.