Training specialists in the field of finance and management to work in companies of various size and fields of activity requires the inclusion in their curricula of a course covering the substantive problems of information support for the process of making management decisions, primarily of a financial nature. This kind of information is generated and processed within the framework of the management accounting system, which exists in one form or another for every business entity. As the scale of a company's activities grows, especially those working in the private sector of the economy, the Managerial accounting system requires increasing formalization and complexity of functions. Students must have an understanding of the structure of information flows aimed at providing management decisions, and know methods for processing and presenting this kind of information, as well as have the skills to build a management accounting system within the organizational structure of the company.