ОСОБЛИВОСТІ ФОРМУВАННЯ ОБЛІКОВО-АНАЛІТИЧНОГО ЗАБЕЗПЕЧЕННЯ СТРАТЕГІЇ РОЗВИТКУ ПІДПРИЄМСТВ ГАЛУЗІ САДІВНИЦТВА

Abstract

The article examines the essence of the development strategy of enterprises in the gardening industry and defines the features of its accounting and analytical support. The historical way of formation of the content of the category “strategy” in economic activity is investigated. The views of scientists on the interpretation of the concept of “strategy” by modern scientists are revealed. Formed its own definition of the concept “strategy of enterprises in the horticultural industry”. The reasons for the use of the term “strategy” in entrepreneurial activity are determined and explained and the types of a four-level strategy of enterprises in the gardening industry are shown. The functional strategies of the horticulture industry are presented, developed for each functional area of activity: production strategy, marketing, financial strategy, research strategy, personnel management strategy. Strategic analysis in research and development of strategic management tasks for the horticultural industry is schematically depicted. It has been determined that it is the strategy in the management system of enterprises in the horticulture industry that is mainly based on general information, which is needed only at a specific moment when a particular threat from the external environment arises. In contrast, the strategic management of enterprises in the horticulture industry is a periodic tool in the hands of many managers, therefore, it requires regular monitoring of the same set of basic parameters in order to make recommendations on the choice of strategies, evaluate and control the chosen strategy. To develop a strategy for the development of enterprises in the horticulture industry, it is necessary to use reliable information from the system of accounting and analytical support. To do this, one should rely on accounting and analysis data, including operational data that are used for economic analysis, that is, statistical, production and reference and other types of information. Therefore, the accounting and analytical system of enterprises in the horticultural industry is the collection, processing and assessment of all types of information used to make managerial decisions at the macro and macro levels.