СТРАТЕГІЧНИЙ ОБЛІК У СИСТЕМІ УПРАВЛІННЯ ПІДПРИЄМСТВОМ

Abstract

The article highlights the concept and objectives of strategic accounting, identifies the main prerequisites for the need for strategic accounting and its role in the enterprise management process, reveals the features and relevance of strategic management accounting for enterprises. Changes in the business environment of enterprises, reorientation of information needs of managers have led to the active development of strategic management, which involves the development and implementation of enterprise development strategy and requires new approaches to forming an information base for long-term management decisions. Improving the information base requires a radical reorganization of the traditional accounting system and its transformation on the basis of modern information technology into a comprehensive system of strategic management accounting. An important trend in the development of accounting in the management of enterprises, which has been observed in recent years, is their focus on enterprise strategy. This is primarily due to the strengthening of the role of strategic management in the context of global changes in technology and management systems. The need to implement a component of strategic management in the accounting processes of the enterprise due to modern requirements for their effective operation, in particular: achieving competitive advantage, forming a positive image of the enterprise, gaining the trust of creditors, investors and partners and more. Practice shows that companies, in the absence of information of a strategic nature, often can not respond in a timely manner to strategic challenges of the external and internal environment in preparing strategic management decisions, thereby losing opportunities to improve efficiency and optimize costs. Strategic management accounting is a direction of development of management accounting, which has a strategic focus, the purpose of which is the formation of internal and external information necessary for making sound strategic decisions. The role of the accounting system in the strategic development of the enterprise is to provide the necessary accounting and analytical information to the management staff to determine the direction of action within the enterprise development strategy with minimal effort to prepare it and ensure high flexibility of accounting and analytical processes.