Problems of Management Accounting Organization in Manufacturing Enterprises

This paper highlights the critical challenges associated with the organization of management accounting in manufacturing enterprises, emphasizing the necessity for systematic approaches to improve efficiency and competitiveness. Moreover, it explores the evolving role of management accounting in enhancing decision-making processes, supporting cost control, and providing accurate information for pricing and strategic planning. Special attention is given to the significance of management accounting in the analysis of production costs, identifying cost drivers, and accurately determining product cost in the context of modern industrial operations. The findings of the study highlight actionable strategies for manufacturing enterprises aiming to strengthen their management accounting functions. By implementing these recommendations, companies can not only achieve greater cost transparency and operational efficiency but also build a robust foundation for sustainable growth in an increasingly dynamic and competitive business environment.