FEATURES OF CREATING MANAGEMENT ACCOUNTING OF THE ENTERPRISE BASED ON CLOUD TECHNOLOGIES

Abstract

This article is devoted to the application of cloud technologies in the management accounting automation system at enterprises. The author considered the terminology of "cloud" and "cloud technologies" and adapted the definition of "cloud management accounting technology" as a technology that allows remote processing and storage of data for thepurpose of making management decisions and managing an economic object. The main advantages of using cloud technologies in management accounting were systematize. The advantages such as a business scaling and its information security, communication speed and data access, backup, update and administration of cloud technologies and databases. In this article, the author singles out specific tasks of management accounting that affect the development and use of information technologies in its automation. The tasks such as: timely provision of information to officials in order to make management decisions for each group of information users; provision of real, timely and comprehensive information about the object of management; provision of a wide range of modern tools for analysis and management decision-making. The issue of processing accounting information in the clouds and setting up communication between the internal and external environment is covered. The author also defined the procedure for processing accounting information based on cloud technologies, which consists of four gradual stages.The author has defined the features of building management accounting of the enterprise based on cloud technologies. The features among which are: taking into account the range of users for whom the management cloud of the enterprise will be available; determination of a specific list of management tasks that can be automated on the basis of cloud technologies; selection, in accordance with the first two features, of a specific list of cloud tools