The purpose of this study is to discuss Characteristics of management systems, implementation of accounting and managerial management of state-owned enterprises. This type of research uses descriptive verification. The population of all managers of state-owned enterprises in the city of Bandung. Sampling uses a sampliang of 27 top management. The study was processed statistical data using multiple regression analysiswere analyzed using IBM SPSS 20. This study found that the characteristics of management accounting systems and the implementation of accounting information systems affect managerial performance. This research provides insights about top management to improve the characteristics of management accounting systems and implementation of accounting information systems based on individual experience and performance in developing managerial performance.