The role of the administrative account and problems of its introduction

Abstract

The role of the administrative account in a control system of the
enterprise is analyzed. It determines that management
accounting is an effective management instrument as it creates a
competitive advantage in the market. The basic principles of
construction of system of the administrative account at the enterprise of a modern type are selected. And its importance for
maintenance of effective functioning. The main problems
preventing the implementation of management accounting are
analyzed in the article. And the activities for successful
implementation of this process in the Ukrainian enterprises are
determined here.