Importance Due to globalization, the impact of crisis processes is increasingly devastating. This necessitates new approaches to decision-making in the management of both public finance and individual economic entities. Management accounting plays a key role in generating information for the decisions, and this requires developing its methodology as to adaptation of operations to crisis. Objectives The aim is to develop methods to reflect the inflation factor on accounts, create and use reserves in the system of management accounting under crisis processes in the economy. Methods I employ basic and applied research by domestic and foreign scientists in the area of management accounting. Results I offer a system of accounts and accounting records enabling to realize the concept of capital maintenance within a special model of management accounting. It is adapted to be used under crisis processes in the economy thanks to differentiation of operational and inflationary performance. Furthermore, the system makes it possible to strengthen the accounting functions of anti-inflation measures. Conclusions The proposed system expands methodological applicability of anti-crisis model of management accounting and helps reveal relevant information for management in the context of macroeconomic uncertainty.
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