Accounting Management: Russian Approach to Theoretical and Methodological Justification

The accounting service is particularly distinguished among the economic structural units of an economic entity due to the specifics of its functioning and the functions it performs. The point at issue is that accounting systems are the main tool for the formation of information support for monitoring production and financial parameters, as well as allow internal control and analysis of financial and economic activities. It is the three main pillars of accounting, analysis and control that fit harmoniously into a single management system of any economic entity. In this regard, the Russian Federation pays great attention to accounting, and its approval of the relevant regulatory support is carried out at the level of state bodies. There was an objective need at the dawn of the market economy in Russia to review the place and role of accounting systems in the management process and their promotion to a leading position in the formation of the information basis for management decisions. This led to the emergence of a new direction in Russian accounting thought - accounting and analytical support for management and the creation of so-called accounting and analytical systems that have their own national characteristics compared to management accounting.