Assessing the economic efficiency of management accounting at enterprise

The activity of modern enterprises and organizations is connected with a high degree of risk and assumes an efficiency of business activities in the situation of competition. Business accounting and its critical subsystems - management and financial accounting in this context are of great importance. The task of assessing the effectiveness of management accounting subsystem at enterprise from the point of timedependent aspect can be considered in two directions. The first one is assessment of ongoing activities in the format of the management accounting effectiveness. The second direction is assessment of the management accounting effectiveness based on the changes of indica- tors in the future time period. Both of these directions in assessing the management accounting effectiveness are not related to the standard solution, they are passing through the stage of research and study of certain thesis now. Calculations involve methods of assessing the effectiveness of investment projects and are based on models and methods that are inherent to calculating the efficiency of information technology introduction. The application of the administrative account subsystem in the enterprises activities is closely interconnected with a number of complex processes naturally complementing each other. Therefore, assessment of its effectiveness is possible only with analyzing the following components: organizational structure and tools of management accounting; regulation of management accounting subsystem; development of functional subsystems at enterprise, automation of the main processes; quality, accuracy and comparability of the information provided by management accounting information database.