Accounting as a tool for analytical procedures in business management

Subject. This article deals with the issues of the effectiveness of accounting as a tool for controlling and adjusting costs, determining the financial state of a business, which helps minimize risks and make informed strategic decisions. Objectives. The article aims to develop the theoretical and methodological aspects of managerial accounting as a tool for analytical procedures in business management. Methods. For the study, we used analysis and synthesis, modeling, and abstraction. Results. The article presents the results of the analysis of the conceptual framework of structured-fragmented management accounting, reveals the principles and elements of this concept, introduces the notion of Structured-Fragmented Management Accounting, and also elaborates on the methods of studying this concept. Conclusions. The implementation of the concept of structured-fragmented management accounting can contribute to improving the effectiveness of management decisions and enhancing the financial results of the business entity.