Improving the Training of Experts in Economic Specialties in the Field of Enterprise Information Management


  • Vladimir Ivanovich Osipov
  • Natalia Aleksandrovna Gorbunova
  • Natalia Fedorovna Kolesnik
  • Elena Gennadievna Sarantseva
  • Olga Viktorovna Shibileva



Effective management of an enterprise in a market environment is possible only if there is a variety of economic information covering all aspects of its activities. By means of its purposeful processing, it is possible to form a correct idea of the state of affairs in the enterprise among managers. In this regard, special attention should be paid to the "Management Accounting" educational discipline, which concentrates the knowledge gained by university students in a wide variety of fields of economics. Their integrated application in combination with various methods of accounting and analytical information processing allows forming optimal management decisions in management accounting.
Materials and methods. When writing the article, general scientific and special methods were used, which allowed conducting a comprehensive study of the problem under consideration, concluding, and giving detailed recommendations for its solution.
Results. Management accounting is a system for collecting and processing economic information intended for enterprise management. With its help, the managers and owners of the economic entity control and regulate its activities. In this regard, the quality of their decisions and the completeness of their implementation largely depend on the state of management accounting. To ensure its proper condition, it is necessary to improve the training of specialists in the "Management Accounting" educational discipline, which should be carried out by integrating students with the economic knowledge gained in the course of previous training. Discussion and conclusions. The research conducted in this article shows that the basis of the "Management Accounting" discipline is the knowledge formed in general economic and general professional disciplines. Their integration within the framework of the discipline under consideration will contribute to the training of qualified specialists in the field of information support for enterprise management.