Analytical support of the management accounting system in an unstable economy conditions

Abstract

The globalization of the modern economic system, the scarce nature of the resources used, the depressive and stagnant nature of the current processes, the increasing complexity of the geopolitical situation and the deterioration of the environmental situation, etc. predetermine a serious transformation of the functions of accounting services and the role of accounting in the modern management system. In these conditions, the need to study the impact of environmental factors on the nature of the enterprise activity and the mechanism for the development and adoption of managerial decisions are especially relevant. It is indisputable that the accounting organization system in a crisis situation should be different from its management in a sustainable development environment; this determines the need to improve managerial accounting methodology in conditions of unpredictability and instability of the external environment. An analysis of the specialized literature suggests that there are insufficient studies of many aspects concerning the methodological content of the anti-crisis model of managerial accounting, the construction of its categorical apparatus, and the provision of a managerial accounting model in crisis processes in the economy, etc., which predetermined the choice of the topic of our study.