Gordeeva E.I.Financial University under Government of Russian Federation, Moscow, Russian Federation orel_e@bk.ru
The high degree of hierarchy, dynamics and complexity of the modern business structure necessitates the continuous improvement of the managerial decisions' quality. The emergence of the new challenges characterizing the modern business management system, leads to the need to improve information-analytical support of management. The success of the economic actors in the modern conditions depends on their awareness and ability at proper time to obtain and use the information about their internal resources and external market environment. The implementation of this function is possible in the system of management accounting. The authors systematized the management accounting stages and management development as the science disciplines from the end of the XIX century to the present time. The authors adhere to the position that the organization' business model study should constitute a basis for the construction of a management accounting system. The composition of the key indicators to measure the effectiveness of the business depends on the structure and scope of management accounting system. The article draws attention to the need to find ways of improving cross-functional interaction of two subsystems: management and management accounting. This interaction can be expressed both as a cross-disciplinary research, and the creation of cross-functional teams to ensure the innovation projects success ensuring the innovation business. The scientific research in the field of management now aims to develop a strategic, innovative and process approach to management, which practical implantation requires the business processes reengineering. A management accounting system should provide information and analytical support to such projects. The positioning of the business structures as open synergetic systems serves as the prerequisite for the successful introduction of the newest methods of management accounting.
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