Abstract
The features of the transformation of approaches to management enterprises’ system construction have been grounded. The article defines the main characteristics of the strategic management which should be used to improve the enterprises' accounting system. The absence of the common understanding of strategic reporting concept essence has been grounded. Five main options of the understanding of strategic management needs in strategic accounting information have been allocated and grounded. The place of strategic accounting reporting in the system of company’s strategic management information support has been defined. The paper analyzes the types of accounting subsystems that provide the generation and processing of strategic accounting reporting. The distinction between the concepts of strategic accounting reporting and forecast reporting has been made. The role of non-accounting information systems in the process of generating strategic information has been defined.
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