Fomina O. Management accounting on trade enterprises

IThe thesis describes theoretical and methodological principles, scientific and methodical approaches to organization of management accounting on trade enterprise. The dissertation investigates essential features of management accounting, identifies genesis of its theory and complex components of the theoretical framework. It proves the formation of a new stage of management accounting development - strategically oriented. The study develops directions of conceptual basis improvement of renovated system theory of management accounting. It also substantiates theory of tools classification, procedures and methods of management accounting. The thesis defines economic categories "tools of management accounting", "management accounting procedures", "management reporting", "management report", "diagnosis of management accounting", "monitoring of management reporting", the concept of management accounting is improved. Methodological principles of management accounting concept are developed and specific parameters of management accounting system based on stakeholders' requests and features of trade enterprises are defined. The main tendencies of financial development of trade enterprises of Ukraine, the factors that cause them, the state and problems of management accounting organization in domestic trade enterprises are identified. The study shows basic conceptual model of management reporting for trade enterprises. The thesis explains methodological guidelines of organizational and information support of managerial accounting, diagnostics of managerial accounting on trade enterprises. Methodological approaches to the formation of information support of management decisions on the basis of management accounting are developed.