ORGANIZATION OF STRATEGIC MANAGEMENT ACCOUNTING AT THE ENTERPRISES
Abstract
Shmyhel O.Ye. ORGANIZATION OF STRATEGIC MANAGEMENT ACCOUNTING AT THE ENTERPRISES
Purpose. The aim of the article is defining the essence of strategic management accounting and prospects for its implementation at the enterprises as one of the effective management tools.
Methodology of research. General scientific and special methods are used in the process of research, in particular: the analytical method is used in the review of regulatory sources; the classification method made it possible to differentiate the main components of strategic management accounting and the description method to give them a detailed description; monographic method is used in the study of literary sources on strategic management accounting; the system and analytical method is applied in the processing of the received information.
Findings. Approaches to determining the essence of strategic management accounting are considered, its peculiarities are defined, identification characteristics and values for economic activity are substantiated. The classification and strategic management accounting according to management needs have been generalized and improved. The problems of strategic management accounting development have been identified. The essence of the concept of strategic management accounting is concretized. The approach to the estimation of the object of strategic management accounting is offered, the ways of introduction of strategic management accounting in the enterprise are substantiated.
Originality. Different approaches to the interpretation of the concept of “strategic management accounting” and the relationship of strategic management accounting with accounting are displayed in the article. The proposals to develop a model of strategic management accounting at the enterprise are substantiated. The methodological principles of strategic management organisation of accounting have been further refined.
Practical value. The model of introduction of strategic management accounting at the enterprise is considered. The obtained results of the study can be used by business entities in the process of using strategic management accounting.
Key words: accounting; strategic management accounting; accounting organization; management; model; costs; profit; enterprise.
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References
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