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Abstract
The article examines the features of modern management accounting, presented as a process of identifying, measuring, analyzing, interpreting and transmitting financial information to managers to achieve the goals of the organization. The aim of the research is to study modern problems of effective organization of procurement activities of the enterprise, as well as the organization of management accounting at enterprises for the purchase and sale of products. Particular attention is paid to studying such tasks as justifying the effectiveness of management decisions made in the procurement and supply process; determining the effectiveness of activities with the identification of responsibility centers; and developing proposals for improving the company's procurement activities. The results of the study of the specifics of the application of management accounting in procurement enterprises showed that management accounting includes many aspects of accounting aimed at improving the quality of information provided to management on business activity indicators. Management accountants use information regarding costs and revenues from sales of goods and services generated by a company.