Article received January 13, 2021.
Nowadays, in the current economic situation, any enterprise's effective organizational and managerial activity involves the regular study of information not only on economic processes occurring in the economic entity but also the current political and economic information outside of it [1, 2].
This is facilitated in the economic entity of management accounting in terms of the study of market conditions, PR, and forecasting of planned actions, for the research of which a whole set of traditional and innovative accounting, management and marketing tools, which are closely intertwined [3], is used.
The proper condition for "determining the course" of the future development of management accounting concerning market research, forecasting technologies, PR activities of the organization is a competent and well-developed management system, allowing timely response to the influence of the external environment [4, 5]. It is important to consider the interaction of both economic and social, political, and even environmental components.
The system of management accounting and monitoring of business processes is the most important tool for managing the activities of the organization [6, 7].
Accounting and management information in the current economic management of the organization must be generated not only for accounting needs but also to be useful to internal and external users, to be the basis for modelling, predictive planning activities, standardization and control, and analytical actions, i.e., to be an important link in making management decisions.
Management accounting should become an integral part of the established system of management of the organization [8, 9].
The purpose and tasks of the study are to develop criteria for management accounting in the study of the lumber market and the study of consumer demand for these products, identifying consumer preferences, assessment of the frequency of purchase of products, and factors influencing the demand. According to the above purpose, the main task was defined: to predict the development of the market, to react to them adequately (in time, considering all factors), to ensure thereby high efficiency of economic activity, to strengthen its competitiveness in the Udmurt Republic.