Importance Due to the crisis in the global and Russian economy, the problem of creating an effective management system has become increasingly important. Currently, Russian companies need to modernize the existing system of management accounting. Objectives The study aims to determine the development areas of modern management accounting in Russia. Methods Using the methods of historical and systematic analyses, we identified major methodological features of management accounting formation in Russia. Drawing on a critical analysis of approaches to the management accounting term, we offer its unique definition, which provides for its study from two perspectives, i.e. as a continuous process, integrated in management activities and implemented at each stage of management, and as an independent system, consisting of a set of elements. Results The article presents development trends in the domestic management accounting, identifies weaknesses in the development, and offers recommendations to remedy them. We developed a model of management accounting development that is focused on company positioning in the industrial structure and is adaptable to its financial policy, including operational and strategic aspects of accounting and reporting on financial and non-financial indicators. Conclusions and Relevance The findings may be applicable at micro- and macro-levels, for instance, when building a system of information and analytical support within a particular company. They also may be considered in the development of the Russian concept of management accounting.
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