MODEL OF ACCOUNTING AND ANALYTICAL SUPPORT FOR MANAGEMENT ACCOUNTING OF ORGANIZATIONS IN THE CONFECTIONERY INDUSTRY

Abstract

The need for further development of accounting and analytical support for management accounting in order to improve the organization management has been substantiated. The provisions and conclusions formed in the scientific works of Russian scientists and specialists in the field of management accounting have become the methodological basis of the study. The confectionery industry has been analysed, that allows you to identify specific features that have a direct impact on the accounting and analytical support of management accounting. Based on individual organizational and industry features of organizations in the confectionery industry, a model of accounting and analytical support for management accounting, consisting of two main blocks, has been proposed: accounting and analytical, which allow you to group information according to the stated goals and objectives of the organization’s managers.

Keywords

• accounting and analytical support
• confectionery products
• confectionery industry
• features of organizations in the confectionery industry
• information
• management accounting
• management reporting
• non-financial information