THE STATE OF MANAGEMENT INFORMATION FORMATION ACROSS BUSINESS PROCESSES, COSTS AND SEGMENTS

The article examines the current state of management information formation in the dimensions of business processes, costs and segments. It identifies the typical fragmentation of accounting data — repeated manual entry, incompatible analytical codes and the absence of a continuous link between primary registration and management control — and substantiates its causes. A seven-layer management accounting and analytical system is developed, integrating accounting processes from the initial recording of business transactions through to planning and management control within a single information space. The main conclusion is that the quality of management information depends less on the sophistication of individual costing techniques than on the architectural continuity between the layers through which data passes.