EVOLUTION OF FORMATION OF MANAGERIAL ACCOUNTING AND ITS PLACE IN CORPORATE MANAGEMENT

Abstract

Prerequisites of separation of management accounting in the accounting system of the company were defined. Different
approaches of scientists for the division accounting for financial and management were analyzed. Particular attention is
paid to the problem of the relationship of financial and management accounting as two components of a single and coher-
ent accounting system. The main evolution stages of the management accounting appearance, growing and progress in
the article. Proved its importance for making strategic decisions on an enterprise.