{'fraction_non_alphanumeric': 0.014366341713699333, 'fraction_numerical': 0.0, 'mean_word_length': 5.521739130434782, 'pattern_counts': {'":': 0, '<': 0, '<?xml version=': 0, '>': 0, 'https://': 0, 'lorem ipsum': 0, 'www.': 0, 'xml': 0}, 'pii_count': 0, 'substrings_counts': 0, 'word_list_counts': {'cursed_substrings.json': 0, 'profanity_word_list.json': 0, 'sexual_word_list.json': 0, 'zh_pornsignals.json': 0}}
FEATURES OF MANAGEMENT ACCOUNTING IN BOILER-BUILDING ORGANIZATIONS

Introduction. Cost accounting and calculation of the production cost is an important part of management accounting. The development of production accounting involves the development of relevant information to reduce costs and optimize the cost structure. This can be achieved thanks to the improvement of the system of synthetic and analytical accounting, the allocation of new classification features of costs, the development of informative accounting registers and management reports, as well as the introduction of promising methods of calculating the cost of production, etc. The aim of the article is the research of problems of accounting and analytical activity under the influence of technological features in the field of manufacturing boiler installations for central and autonomous heating. Methods. The theoretical and methodological basis of the study was the research of domestic scientists in the accounting and analytical field. The object of the study is LLC NPO Verkhnerussky Municipal Systems of the Stavropol Territory. This economic entity belongs to the sphere of manufacturing industries and produces boilers for central and autonomous heating. Results. The features of cost accounting and cost calculation in the conditions of process-oriented management of boiler-building organizations are revealed. Proposals have been developed for the development of a management accounting system for business processes and stages of the product life cycle. Conclusions. In the modern economy, due to high competition, there is a constant reduction in the life cycle of manufactured products. Even the most innovative and technological products, after some time, leave the market, losing even more perfect and functional. Such trends force the management of economic entities to constantly improve and optimize business processes responsible for creating added value.