ПРИБЫЛЬ В СИСТЕМЕ СТРАТЕГИЧЕСКОГО УПРАВЛЕНЧЕСКОГО УЧЕТА И ОТЧЕТНОСТИ

Abstract

The company's financial results are the main object of strategic accounting, control and regulation, the optimal formation of which contributes to the effective implementation of the company's mission, strengthening its competitive position and financial stability. This article presents a model of strategic accounting of financial results, focused on the principles of decentralization of managerial powers in the system of strategic management for the centers of financial responsibility. As a management structure, the center of the highest level of strategic management - the profit center-is designated. The structure of the profit center is developed, the format and content of the profit budget, the format and content of strategic reporting on the profit center are defined. The presented concept of strategic management accounting of financial results makes it possible to increase the efficiency of achieving the main goal of companies ' activities - maximizing profit and business capitalization.