Directions of introduction of “benchmarking” system in evaluation of efficiency of management accounting system in the enterprise

The article discusses the most important factors for ensuring the competitiveness of enterprises in the market, the creation of effective tools for effective management accounting and control and internal audit of the enterprise management accounting system. In this regard, it is important to evaluate the effectiveness of the management accounting system. As we have already mentioned, evaluation of the management accounting system is carried out through the internal audit service of the enterprise. A comprehensive comparison of the financial and economic performance of an enterprise is called "benchmarking." This is a relatively new concept not only for practitioners, but also for theorists, who are financially and managerial. This notion is derived from mining. When designing a synthetic model, a general type of product is considered, which cannot be further divided into groups, for example: one type of product with certain quality parameters. Because if any aspect falls within the scope of the audit, it will not allow for a holistic view of the financial position of the enterprise, making effective decisions difficult. It should be noted that at present, significant management methods have been developed for the aforementioned management audits, including the personnel management audit methodology. One of the most important factors in ensuring the competitiveness of enterprises in the market is undoubtedly an effective management accounting system. An effective audit control system is an internal audit of the enterprise's management accounting system.