The study is devoted to the study of the role of management accounting in decision-making by mining companies, as well as to determine the usefulness of management accounting information in the decision-making process of mining companies. The existence of a positive correlation between the variables of management accounting (collection of information, processing of information, quality of management financial statements, transfer of information) and decision-making has been proved. Information processing largely depends on the efficiency of the company’s information systems and is less dependent on the transfer of information, which is the ultimate task.