“…Das K. K., Upadhyay A. K., & Das S. [7] proposed an approach according to which the diagnostics of internal systems in the enterprise, in particular management control systems, requires the use of a two-part analysis, combining the study of the processes of implementation of functions by management, as well as the quality and timeliness of accounting (response) to changes in environmental factors. In this regard, we should also agree with Judeh M. [8], Levenson A. R., Van Der Stede, W. A., & Cohen, S. G. [9] and Andrews R. [10,11] with regard to the influence of the flexibility of the internal environment of the enterprise on its strategic potential to generate additional economic value defined in their works, which eventually converts into an increase in economic benefits for owners (as well as other interested parties) and as a result increases the level of the market value of the enterprise. At the same time, the object of diagnostics of this kind of flexibility was determined by the level of accounting in the management process (including operational, financial, marketing and investment) of strategic environmental factors.…”