Abstract

The necessity of strategic planning process has been updated in the article. The concept of strategic planning and strategic accounting has been distinguished; the key tasks, subject and objects of strategic accounting have been identified. Analyzing the components of strategic planning, the main stages of the process have been developed. There are three main tasks of strategic planning: assessment of the current situation, assessment of the potential of the enterprise for the long-term taking into consideration all possible ways and means of survival and strategic directions of their development, prevention of negative impact of changes in economic conditions. The main functions of strategic planning in the context of accounting support are systematized. They are as follows methodological, internal coordination, adaptation to the external environment, organizational change and control function. The main components of strategic planning are summarized. The problems of accounting that arise in the process of strategic planning are highlighted: the difficulty of grouping the accounting information in terms of business processes, the inability to get the necessary information about the real state of partners, the difficulty in forecasting the economic indicators in the context of analyzing the potential of the enterprise, problems with structuring information for all elements of the enterprise. Some ways to improve the strategic planning process have been proposed: increase the list of documents regulating the strategic planning process in accordance with the specific features of the enterprise, the need to create a powerful information base that will constantly expand and cover all aspects of enterprise activities, integration of all existing accounting activities with procedures of preliminary analytical processing of primary data.

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