Abstract
<jats:p>The modern economic environment has become a system in which changes occur very quickly and frequently, often unexpectedly, due to a variety of objective and subjective reasons. As a result, business entities are forced to adapt to this environment and operate under new conditions in order to maintain or continue their activities. In such complex situations, making management decisions becomes more difficult and responsible, requiring utmost caution and error-free action. To achieve this, it is essential to have the right informational base, as well as mechanisms and sources for evaluating the results of activities. Management accounting serves as this informational basis for making management decisions. The article discusses the role and significance of managerial accounting, its features, and the foundations for its informational support and improvement.</jats:p>