Pushkar M. Information field of management accounting

The object of the study is the process of obtaining information resources about economic activity in the management accounting system of the enterprise and in its structural divisions. Research methods: economic-dialectical method of cognition with specification of such methods as: observation, system method, grouping and generalization, analysis and synthesis, cybernetic method, abstraction, deduction and induction, modeling, forecasting, graphic and tabular method, logic, causal consequent relationships between information and the quality of management decisions. , that in order to develop the theory of management accounting, it is worth applying the category "information field" not only in the philosophical, but also in the accounting aspect. The information field should be understood as the environment of a certain radius in which the facts of financial and economic activity take place and which serve as a source of information for management. A special place in accounting theory should be given to the philosophy of knowledge, which synthesized the most general patterns of world development and uses the categorical apparatus as the most valuable tool for learning the essence of accounting science. Methodological pluralism is important in the theory of knowledge, which is based on postmodern radical methodology, which advocates different approaches in accounting research and against the monopoly of a single one. This allows expanding the range of research in the field of accounting. It is recommended to strengthen the scientific apparatus in the theory of accounting, in particular to reveal the meaning of the concept of the methodology of scientific research, which will allow one to navigate freely in the complex environment of science. It was determined that the methodology plays the most important role in scientific research by determining the system of principles and methods of obtaining new knowledge about the regularities and development of things, phenomena and processes that are reflected in the information field of management accounting, which provides an opportunity to learn more about reality and improve practical activities. The use of new methods of cognition, borrowed from the arsenal of philosophy, sociology, cybernetics, informatics, psychology, management, technology, etc. in solving the problems of business informatization, is argued, made it possible to develop and recommend for practice a new model of management accounting that can be used for adaptation in specific working conditions enterprises. The cybernetic version of managing business processes and product quality is consistent with the principles of management accounting, which plays the role of a service mechanism in the feedback loop of managing economic processes in the real mode of obtaining information. A cybernetic model is proposed, according to which the management system consists of five levels, among which the first and second levels are related to the organization of management accounting, which is not given enough attention by the accounting apparatus and management, which negatively affects the efficiency of production and sales. A general model of management accounting has been developed, which is characterized by such properties as the presence of an entry into its system, a processor and an exit from the system; goals and targeting the work result; resources that come through the system input from the external environment; a system processor designed to transform the resources received through the system login into a finished product, works or services; the received result of the system (information), which enters the environment through its output; connections with other systems, exchanging matter and energy with them in order to maintain vital activity through the input and output of the system; achieving system efficiency due to adaptation to environmental changes in order to achieve homeostasis. It has been proven that management accounting is designed to prepare a variety of information not only in monetary terms, but also in kind, therefore the system of economic metrology plays an important role in it, which requires a differentiated approach to measurement tools and procedures. It is stated that when organizing management accounting at enterprises, it is advisable to proceed not so much from the accounting requirements regarding the display of costs by centers and spheres of responsibility of individuals for the formation of the cost price, but for the current control of production costs in terms of business processes and technological operations in real time.