УПРАВЛІННЯ РЕСУРСНОЮ БЕЗПЕКОЮ ПІДПРИЄМСТВА НА ЗАСАДАХ СТРАТЕГІЧНОГО ОБЛІКУ І ОБЛІКОВО-АНАЛІТИЧНОГО ЗАБЕЗПЕЧЕННЯ ПРОЦЕСУ ПРИЙНЯТТЯ СТРАТЕГІЧНИХ УПРАВЛІНСЬКИХ РІШЕНЬ

Abstract

Goal is the justification of the essence and purpose of strategic accounting as one of the components of the enterprise management system and accounting and analytical support for the process of making strategic management decisions, determining its tasks, subject and research methods for reflecting its objects. The study of theoretical generalization of the concept of strategic accounting is based on the methods of System Analysis, generalization and comparison. The systematic approach became the basis for determining the relationship between accounting and analytical support and the strategic enterprise management system. It is proved that in modern conditions of strategic uncertainty, the functioning of an enterprise depends on an effective management system. The essence of strategic accounting is considered, the main approaches to defining the concept of "strategic accounting"are studied and analyzed. It is proved that strategic accounting is a component of the enterprise management system and is aimed at providing users and management of the enterprise with information for making managerial decisions focused on achieving the strategic goals of the enterprise. It is determined that strategic accounting has specific methods that distinguish it from other types of accounting. It is determined that one of the most common methods of organizing strategic accounting in industrial enterprises is the balance direction of strategic accounting development, which has become widespread in Germany, Austria, France, and the United States. It is proved that the methodology of strategic Accounting Today is the object of further scientific and analytical research. The concept of "strategic accounting"is defined. It is proposed to apply an integration approach along with the balance sheet method of strategic accounting, which makes it possible to highlight the essence of strategic accounting as a component of the accounting and analytical system integrated into the process of making strategic management decisions in the enterprise management system. Practical significance of the reached result is the next. The results of the study form the theoretical and scientific basis of the essence and concept of strategic accounting forms the practical basis for using strategic accounting tools in the enterprise management system