Abstract

The article considers the possibility or impossibility of using the main modern concepts of strategic management accounting, as well as its advantages and disadvantages in the context of each business entity. The study analyzes the main modern concepts of strategic management accounting presented in the works of foreign and domestic researchers in the field of strategic management accounting. By studying the development of the theory of the strategic management accounting system, it was concluded that the effective functioning of this system can only be achieved through the integration of strategic management and management accounting. The necessity of their introduction into the practice of economic entities in our country is substantiated. It has also been scientifically proven that each company should choose the necessary model of strategic management accounting, based on factors important for achieving its goals.

Full Text
Paper version not known

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.