КОНЦЕПЦИЯ УПРАВЛЕНИЯ СТЕЙКХОЛДЕРАМИ В СИСТЕМЕ СТРАТЕГИЧЕСКОГО УПРАВЛЕНЧЕСКОГО УЧЕТА И АДАПТИВНОГО БЮДЖЕТИРОВАНИЯ

Abstract

In the process of developing a strategy and overall positioning of a business in the market, it is increasingly difficult for management to respond to the non-deterministic external conditions of functioning. Most of the factors influencing economic activity are connected precisely with the relationships that create demand, as well as ensure the dynamics of innovation. Therefore, it is important to consider the concept of stakeholders in the framework of strategy development, adaptive budgeting, strategic management accounting and the definition of reporting forms, since any business needs to understand what value it forms in the eyes of others. To this end, the article examines the concept of stakeholders and suggests ways to integrate it into the business performance management system, strategic management accounting of business processes and adaptive budgeting on the example of electrical industry enterprises. In particular, the typology of stakeholders is considered, the structure of management of the main groups of stakeholders on the basis of responsibility centers in the process of implementing elements of strategic management accounting and adaptive budgeting is presented, using the example of a company that produces electrical products. Special attention is paid to the factors of business performance reduction and the author’s approach to establishing direct and feedback KPIs in the context of stakeholders and responsibility centers (CS) is proposed on the example of a company that produces electrical products.