Management accounting in effective structures of an organization

Abstract

The goal of the research was to establish the parameters of management accounting models in effective management structures - divisional, matrix, project organizations. As a result, the authors have developed models of management accounting for various types of effective structures of organizations. Among the parameters of their design: centres of profit, revenues and costs in divisional structures, combined profit centres in matrix organizations, centres of profit, investments and costs in organizational structures of the project type. The study has concluded that management accounting models are determined by drivers of effective management structures, in particular, by the technology structure, infrastructure, administration system, coordination, strategy, environmental variability and others. The novelty of the research is in the argumentation of the correspondence of the parameters of management accounting models to the parameters of effective organizational structures