ДОХОДЫ КАК ОБЪЕКТ УЧЕТА И КОНТРОЛЯ В УСЛОВИЯХ СТРАТЕГИЧЕСКОЙ ДЕЦЕНТРАЛИЗАЦИИ

Abstract

Revenue, as a factor in increasing the efficiency of the company, strengthening its competitiveness and financial stability, is considered as a key object of strategic accounting and control. The model of strategic management accounting income, focused on the principles of decentralization of the system of strategic management at the centers of financial responsibility, in particular the ways of structuring the controlled environment of the revenue center that define the purpose, objectives, functions and areas of its activities. A strategic income report has been developed that allows you to focus on the significant factors and trends in the company's revenue generation, to monitor the process of implementing strategic objectives and the quality of the strategy itself. The model of forming strategic management reports on the revenue center contributes to the development of the methodology of strategic management accounting and reporting, improves the quality of information support for the strategic management system and contributes to the increase in the effectiveness of management decisions.