出版社：Mediterranean Center of Social and Educational Research (MCSER)
摘要：The article describes the process of formation of an information base for risk assessment in the management accounting system of an enterprise. Information provided by the management accounting system at the present stage of development of market relations is becoming increasingly important for effective management and rational decision-making. Development of market relations in Russia and emergence of a large number of private (commercial) domestic and foreign entities have set new accounting tasks. One of them is to provide information to managers for managerial decision-making, and in this context, the need to create a system of internal information—the management accounting—have come to the fore. Traditionally, a management accounting system is understood as an organization’s system for collecting, recording, summarizing, and reporting on activities of the organization and its business units for planning, controlling, and managing these activities. The process of gathering information about the activities of the organization includes identifying, classifying, evaluating, and measuring business transactions and other economically significant events with a view to their subsequent reflection in the system of management accounting. In this regard, management accounting can be seen as the basis of the information system of an enterprise.
