ПОСТРОЕНИЕ ОПТИМАЛЬНОЙ МОДЕЛИ УЧЕТНОЙ ПОЛИТИКИ ОРГАНИЗАЦИИ КАК МЕХАНИЗМ УПРАВЛЕНИЯ БИЗНЕСОМ

Abstract

In the article, the author investigated the issue concerning the system of the organization's accounting policy. As noted earlier, today there is a lack of systemic knowledge about strategic management accounting. Strategic management accounting is the accounting required for strategic management. And without strategic management, it is impossible to successfully conduct business in the conditions of fierce competition in the modern world. Many Western companies successfully apply the system of accounting policies of the organization. In Russia, strategic management accounting is not so popular, since this topic has not received sufficient coverage in scientific publications. However, in the context of globalization, Russian companies are already forced to compete with transnational corporations, which necessitates the prompt implementation of the organization's accounting policy. One of the most important tools of the organization's accounting policy is the balanced scorecard. The balanced scorecard is the central instrument of the organization's accounting policy, therefore, it is extremely important when implementing the organization's accounting policy system to correctly develop and implement the balanced scorecard. This system is successfully applied in many companies, helping the management to achieve long-term strategic goals. The telecommunications market, as a high-tech market, requires companies to introduce new tools for assessing the company's activities. Therefore, it is strategically important to use a balanced scorecard, since it is impossible to keep track of the rapidly changing economic situation and the internal state of the company, without a system of interrelated, agreed indicators. This study proposes a number of indicators that can be used for a balanced scorecard. The indicators are linked to each other and are based on the strategic goals of the company.