INTRODUCTION OF ELEMENTS OF THE MANAGEMENT ACCOUNT SYSTEM IN THE AUTOMATED ENVIRONMENT AT THE ENTERPRISES OF THE SERVICE SPHERE

Abstract

Services – one of the promising areas of modern economy. To answer constantly changing economic conditions and to have high competitiveness, a high share in the market, the management of such enterprises needs adoption of timely and rational administrative decisions. The question of a application of system of management accounting on small business enterprises is relevant. The question is actual use of the system of management accounting at the enterprises of small business. This article is devoted to the introduction of the system of management accounting and its automation in the enterprises providing services for the sanitary maintenance of engineering networks in pre-school and school educational institutions. The possibility of application of the innovative direction in the field of management accounting – QRM and efficiency of his introduction at such enterprises is considered, the analysis of use of material resources is carried out, free reserves are revealed. The expediency of automation of such enterprises is considered and one of her ways is offered.