КОНЦЕПТУАЛЬНІ АСПЕКТИ ОРГАНІЗАЦІЇ ОБЛІКОВО-АНАЛІТИЧНОГО ЗАБЕЗПЕЧЕННЯ СТРАТЕГІЧНОГО УПРАВЛІННЯ ВИТРАТАМИ ПІДПРИЄМСТВА

Abstract

The article considers the concept, essence and content of educational and analytical strategic cost management of the enterprise. Representatives of the German accounting school, which are best known in many Western countries, in particular in German-speaking countries, are considered. It is proved that problem management accounting is a sporadic process of in-formation processing in order to provide information and analytical support to management in solving a specific management problem, as the main information base for problem accounting is systematic management accounting. Where, in turn, system-atic management accounting German scientists propose to divide into such components as "cost accounting by type" (German Kostenartenrechnung), "cost accounting" (German Kostenstellenrechnung) and "cost accounting" (German .Cost calculation). It is also pertinent to note that the reception and direct translation of the German term "Kostenstelle" ("Kosten" – costs, "Stelle" – place) as "place of origin of costs" is not entirely correct. The essence of strategic cost management, which is the ability to build situational models, develop promising strategies for enterprise development, based on continuous monitoring and analysis of changes in the enterprise and the external environment. It is proved that the implementation of strategic management is car-ried out through the development and adoption of strategic management decisions, which include all decisions related to key aspects of the enterprise, focused on the long term and made in conditions of high uncertainty. The place of strategic accounting and strategic analysis in the process of strategic management of an economic entity is considered. The process of accounting and analytical support of strategic cost management of enterprises is studied. Accounting and analytical support in the management of enterprise costs is considered. It is determined that for the organization of an effective cost management system of the business entity must take into account the peculiarities of the accounting system at the enterprise, features of planning and calculating the cost of production, the structure of divisions and departments of the enterprise.