Abstract
Abstract. The article is devoted to topical issues of implementation of strategic management accounting in the practice of modern airlines. The content of strategic accounting, its importance and effectiveness in the management of aviation enterprises, its individual functions are considered. It is emphasized that strategic management is one of the necessary conditions for determining the future direction of development of the aviation industry. To overcome this problem, a system of information support for strategic management of airlines in the air transport market is proposed, which will take into account the internal and external information sphere, reflect the comprehensive consolidation of information about the company and strategic prospects. The advantages of introduction of strategic management accounting in the practice of modern aviation enterprises are revealed. Key words: management accounting, strategic management accounting; aviation enterprise; air transportation market; accounting system; management; accounting system.
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