Gamlet Yakovlevich Ostaev
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Grigory Rolanovich Alborov
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Konstantin Akakievich Dzhikiya
The article reveals the key points of accounting and management actions in terms of studying market conditions, PR and forecasting planned actions. The main accounting and management tools in management accounting are: planning, management, accounting, organization, analysis and monitoring of business processes. Determination of the incurred costs of the business and its further sustainable development is the conceptual basis of management accounting. The aim of the study is to develop criteria for management accounting in the study of the sawn timber market and to study consumer demand for this product, identify consumer preferences, assess the frequency of purchasing products and factors affecting demand. The subject of the research is management accounting as a complex mechanism in terms of research (monitoring) market conditions, PR and forecast of planned actions. In accordance with this goal, the main task was determined: to predict the development of the market, adequately (in a timely manner, taking into account all factors) to respond to them, thereby ensuring high efficiency of economic activity, and strengthening its competitiveness in the Udmurt Republic. It is concluded that, despite the complexity and specifics of this type of activity, with a competent management approach, industrial enterprises in order to gain competitive advantages must constantly collect and process accounting and management information, including marketing information for an objective assessment of the external environment, analyze their own activities in order to reduce financial risks.