The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific … studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting … in general. It is shown that the first institutional factors concomitant with division of general theory of accounting …

of accounting (activities that lead to changes in the size and composition of equity and debt capitals) are influenced by … environmental factors that the enterprise cannot control. These difficulties affecting the organization of financial accounting of … problems of financial activities, resulting in three accounting subsystems: bookkeeping, tax and management accounting. The …