ЗАБЕЗПЕЧЕННЯ ТРАНСПАРЕНТНОСТІ УПРАВЛІНСЬКОЇ ЗВІТНОСТІ ТА ЗРІЛОСТІ ОРГАНІЗАЦІЇ СТРАТЕГІЧНОГО ОБЛІКУ В ІНТЕГРОВАНИХ ЛАНЦЮГАХ ВИРОБНИЧОЇ КООПЕРАЦІЇ ПІДПРИЄМСТВ

Abstract

Every enterprise's activity should be considered through the whole complex of its relations with other business entities and the possibility of improving the consolidated customer value characteristics jointly. Establishing an enterprise’s cooperative interaction requires overcoming information asymmetry based on increasing the management reporting transparency level. Nowadays, the accounting process design requirements have been drastically changing due to objective needs in strategic information for decision-making on an integrated value stream. It has been offered to use the enterprises and the production cooperation network’s architectural modeling for implementing such changes into accounting system design. In this case, presenting the production cooperation network as a super system for separate enterprise synergistically strengthens information requirements. The article aims to develop theoretical and methodological foundations for an enterprise's production cooperation chains' strategic accounting organization and ensure continuous improvement based on assessing internal management reporting transparency. The enterprise's architectural modeling framework, Archimate modeling language, business capability maps concept, and qualimetric evaluation technology have been used as a methodological basis for given research. The structure of the cooperation network and the corresponding regulations of the consolidated management decision support system based on identifying information needs have been developed. The combination of functional analysis of the enterprise's production cooperation network with the accounting decision-making support's modular synthesis has been used. A list of management reporting forms has been substantiated, and the information consolidating procedures has been offered within the architectural model framework. The transparency level qualimetric assessment procedure has been used as the basis for information consolidation and improving accounting design.