Development of a model of management accounting at the enterprise using information technologies

Smolenskaya O.

The article analyzes current issues related to the development of a managerial accounting model for an enterprise based on information and communication technologies (ICT). Distinguishing features and characteristics of the management accounting model, which is based on ICT, are highlighted. Special attention is paid to approaches to the development of the model, which allowed us to formalize the specific stages of its creation. The architecture and capabilities of the automated management accounting model are examined using the example of a «cloud service».

Keywords:management accounting, model, automation, information technology, efficiency.