Abstract

The article is devoted to the research of theoretical and methodical foundations of the functioning of the strategic man-agement accounting system and the elaboration of practical recommendations for its formation at a startup enterprise in terms of digitization. The essence of the category “strategic management accounting system” and its main characteristics are defined. Core directions of the formation of a strategic management accounting system depending on the stages of life cycle of a startup are described. Forms of reports are developed, which are recommended to be implemented at a startup enterprise in order to monitor the directions of funds’ consumption and to control the costs for innovative activity.

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