Strategic Management Support Research Articles

Organisation of consumer accounting as a promising direction of accounting and analytical support for strategic management

The research purpose is to study the problems of accounting and analytical support for profit management of the company on the basis of the organisation of сost and income accounting in the context of consumer groups. In connection with the growth of the share of expenditures for promotion of products to the market and service, in the work, the necessity of сreating management accounting in terms of consumers being the company’s clients has been substantiated. Identification of them as objects will allow to determine who causes the greatest costs of an economic entity, but does not bring enough profit, so is not profitable. The possibilities of such accounting have been examined to achieve the objective of strategic client assessment. The organisation stages of the management accounting for consumers have been allocated, including ways of grouping them for further analysis. The factors that determine the value of clients for an economic entity have been identified. The dependence of the level of the company’s costs on the types of activities related to consumer service has been substantiated. Recommendations have been made on the use of intensive, operational, and temporary cost drivers to allocate expenditures among consumer groups and determine their profitability for the company. The article offers the application of a client assessment matrix in order to identify strategically important consumers and those with whom it is not worth maintaining long-term relations. In conclusion, the possibilities of using data of the consumer accounting for management purposes are given.

Important of knowledge management capacity on the competitive advantage of advertising companies in Sulaymaniyah

Knowledge management plays a crucial role in the long-term success of the companies. Therefore, this thesis pursues to delve into the relationship between Knowledge Management Capability (KMC) and the competitive benefit of corporations in Sulaymaniyah. Additionally, the study will investigate the role of management support in facilitating this connection. To achieve these objectives, a survey questionnaire will be developed based on existing research. Data will be collected from at least 250 advertising companies. This data will then be analysed using correlation and regression techniques. The research seeks to provide valuable insights into how KMC influences competitive advantage. Furthermore, it aims to offer recommendations for improving organizational performance and strategic management support. By uncovering these insights, this study endeavors to assist companies in Sulaymaniyah's advertising industry in achieving sustainable success.

The role of IT capabilities and managerial support in advancing digital transformation and internal audit: a literature review

Abstract This literature review focuses on concepts related to the role of information technology (IT) capabilities and managerial support in the context of advancing digital transformation and improving internal audit in the institutional environment. Through the synthesis of relevant academic sources, it is investigated how IT capacities and strategic management support influence the organizational ability to adapt to digital innovations. Special emphasis is placed on the complex dynamics that shape the interactions between these factors and their impact on institutional responsibility and performance. The results of the literature review illustrate the key mechanisms that support the digital transformation process, including the integration of technological systems, the development of digital competencies, and the role of management in providing resources and support. Further, a deeper understanding of the complexity of these interactions serves as a basis for further research in the field of digital transformation management and internal audit in an institutional context.

Impact of Accounting Regulation in the Republic of Serbia on the Quality of Financial Reports for Strategic Management Purposes

The main purpose of the new accounting regulation that has been applied in the Republic of Serbia is the harmonization and improvement of the quality of financial reports for the needs of company management and external users of information (primarily, investors and creditors). Based on the above, the main goal of the research in this paper is to indicate whether the financial statements in the Republic of Serbia, which are based on the project of the Board for the Application of International Accounting Standards (IASB), can be compared with the financial statements in the European Union, and whether on that basis represent reliable informational support for strategic management. The research findings show that the immediate and exclusive application of IFRS in the Republic of Serbia has become a limiting factor in the informational power of financial reports for the purposes of strategic management. Based on the obtained research findings, it is possible to conclude that the accounting profession is to a greater extent dedicated to the traditional, classic requirements of the accounting function related to the preparation of financial statements, cost-financial control, while it is to a lesser extent dedicated to strategic management.

Leadership and ethics in the organizational management of law firms

Managing organizations as complex units presupposes structural changes in the existing types of management. These progressive processes find in management (coordination, execution, and control of decisions and efforts to fulfill the raison d'être) a bridge to intervene between what is desired to be and what is achieved as performance through progressive effort. To subsist through the desired performance, it is necessary to glimpse in the management the participation of the elements or agents that intervene in the organizational part, that is why it is necessary to explore to conceive a new model of organizational management. Therefore, leadership and ethics present a different alternative, focused on participation and cooperation, in the construction of institutional social relevance. This study makes a theoretical approach to leadership and ethics, as a support for strategic management in law firms, in order to establish the important aspects that affect the performance of this type of organizations.

Diagnostics of the sectoral structure of regions in the information and analytical support of strategic management of territories (on the example 47 of the Southern Federal District)

Diagnostics of the sectoral structure of regions in the information and analytical support of strategic management of territories (on the example 47 of the Southern Federal District)

COMMUNICATION SUPPORT OF STRATEGIC PLANNING OF THE HEALTHCARE INSTITUTION ACTIVITIES

Purpose. The purpose of the article is to substantiate the theoretical and methodological principles of effective organization of communications in the management of a health care institution and to develop recommendations for improving communication support in the process of strategic planning of its development. Methodology of research. The theoretical and methodological basis of the article is the fundamental provisions of modern economic science. General scientific and special methods were used in the research process, in particular: induction and deduction – at the stage of collecting, systematizing and processing the necessary information; analysis and comparison – in the process of identifying the reflection of the process of communication support of the strategic planning of the activity of the health care institution; graphic – for visualization of research results; abstract and logical – for the formation of theoretical conclusions. Findings. The article defines the essence of strategic planning. Attention is focused on the features of strategic planning of the health care institution. The growing role of communications in the process of strategic planning is emphasized. The expediency of communication support for the strategic planning of the health care institution's activities is substantiated. The process of organizing and holding strategic sessions was analysed. The problems of organizing communication interaction during the development of strategic plans of medical institutions are identified. Recommendations for improving the communication activities of the health care institution were provided Originality. The conceptual principles of understanding the role of communications in the process of strategic planning of the health care institution's activities were deepened. Scientific and methodological recommendations on the organization of proper communication support for strategic management were improved. Practical value. The practical significance of the conducted research is that the formulated theoretical approaches and recommendations for improving communication support for strategic planning of the activities of medical institutions can become the basis for further scientific research and discussions and provide a basis for the implementation of the latest approaches to the organization of communications in health care institutions. Key words: strategy, strategic planning, strategic management, development strategy, communications, communication support, communication activity, communication strategy, strategic session, facilitation, stakeholders

Activity-based cost accounting as a tool for strategic company management

A strategic approach to fnancial performance management allows the company to achieve long-term business success. However, to implement this approach, it is necessary to organize an appropriate information system. The purpose of the work is to study the main problems of accounting and analytical support of strategic management of a manufacturing company in rapidly changing market conditions. Also, in order to ensure sustainable development and achieve the planned fnancial result, the author of the article offers reasonable suggestions and recommendations for the formation of information in the context of the types of activities of an economic entity. The author analyzes existing approaches to systematization of information by types of activity and gives recommendations for the consistent application of the methodology for generating data in the context of key activities, identifying cost drivers and evaluating products in relation to the business processes they cause. The article formulates requirements for the organization of cost accounting by type of activity with the possibility of assessing the relationship between the company’s products and the consumption of resources and the formation of the optimal product range on this basis. The practical implementation of mentioned recommendations will provide an opportunity to improve the fnancial position of the company by identifying and reducing activities that do not create value and to allocate available resources more effectively.

Партнерство государства и бизнеса для обеспечения экономической устойчивости сложных промышленных нефтегазовых систем в Арктике.

The development of the Arctic's unique hydrocarbon resources is the basis for Russia's long-term economic stability and energy security. Hydrocarbon production in the harsh conditions of the Far North is associated with many environmental, technological and organizational difficulties, in this regard, mutually beneficial cooperation between the state and oil and gas market participants in the development of complex industrial oil and gas systems is of particular relevance. Of paramount importance is the development of integration mechanisms to achieve a high level of technological equipment of the Arctic oil and gas complex. The basis for the formation of partnerships is the improvement of the institutional environment for coordinating the multiple interests of the state and business and increasing the economic stability of the Arctic oil and gas systems in the long term. For the purpose of the research, a content analysis of Russian and foreign literature devoted to the processes of combining public and private potential to solve production and management tasks in the mineral resource complex was carried out, the regulatory and legal support for strategic management of the Russian oil and gas sector was analyzed. To study the prospects for the development of strategic partnerships, general scientific methods of analysis, synthesis, decomposition of factors, elements of situational analysis and strategic planning are involved. The article considers the main priorities of Russia's state policy in the implementation of the oil and gas complex in the Arctic; examines the directions of formation of strategic partnerships between the state and business to ensure the sustainability of industrial oil and gas systems in the face of global challenges; identifies limitations and formulated prospects for the development of the analyzed types of cooperative forms; presents a conceptual scheme of the organization of technological polygons in the Arctic.

Information and analytical support of strategic management of enterprises in global instability conditions

It is shown that the strengthening of the role of strategic management of industrial enterprises and corporations that has taken place in recent years requires the creation of new developments in the field of both improving the strategies for managing manufacturing companies themselves and the formation of appropriate information and analytical support for the mentioned process. The aim of the work was the need to develop an up-to-date information and analytical support for the strategic management of enterprises in the context of global instability in the world and a tough confrontation between Russia and the West. In this regard, the implementation of effective management of industrial enterprises and corporations is becoming an increasingly difficult task, the solution of which depends on an increasing number of factors, not only direct, but also increasingly significant indirect impact. Materials and methods. The study of the origin, formation and development of ideas of strategic management of industrial enterprises and organizations showed that the implementation of operational and strategic management of enterprises cannot be carried out, as was done in the very recent past, based on the experience of managers and simple unambiguous schemes development of management decisions. Based on the analysis of the development of scientific ideas, foreign and domestic approaches and conceptual provisions for the strategic and operational management of industrial companies and corporations, a set of scientific provisions for the formation of information and analytical support for the development of the strategy of Russian companies, based on the results of practical experience and scientific developments of the authors. Results. The proposed set of scientific provisions for the development of information and analytical support for the strategic management of enterprises in the context of global instability enables the leaders of these enterprises to increase the validity and effectiveness of their activities. Conclusion. Because foreign and domestic experience in managing enterprises and organizations, scientific research on the strategic and tactical management of companies of the past years, by now, has ceased to make it possible to effectively manage the development of companies. The complex of scientific provisions presented in the article and the algorithm of strategic management of industrial enterprises and corporations is a necessary element for improving the quality of strategic management of manufacturing companies in today's extremely tense and unstable conditions for doing business and business in our country.

Організація стратегічного обліку в практиці сучасних авіаційних підприємств

Abstract. The article is devoted to topical issues of implementation of strategic management accounting in the practice of modern airlines. The content of strategic accounting, its importance and effectiveness in the management of aviation enterprises, its individual functions are considered. It is emphasized that strategic management is one of the necessary conditions for determining the future direction of development of the aviation industry. To overcome this problem, a system of information support for strategic management of airlines in the air transport market is proposed, which will take into account the internal and external information sphere, reflect the comprehensive consolidation of information about the company and strategic prospects. The advantages of introduction of strategic management accounting in the practice of modern aviation enterprises are revealed. Key words: management accounting, strategic management accounting; aviation enterprise; air transportation market; accounting system; management; accounting system.

ACCOUNTING SUPPORT OF STRATEGIC MANAGEMENT AND MAIN DIRECTIONS OF ITS IMPROVEMENT

The essence of accounting support of strategic management of the enterprise is investigated in the article. The causal relationships that determine the need to improve the accounting support of the strategic management system have been studied. The urgency of improving the accounting system of strategic management is substantiated. The imperfection and inconsistency of the current accounting system with the needs and requests of the subjects of strategic management have been identified. There are three main aspects in terms of which should improve the accounting support of strategic management (theoretical, methodological, organizational). The general directions of further improvement of the accounting system in accordance with the needs of the subjects of strategic management are formed and revealed.

Modeling of innovative processes of regional development

Innovative processes in the development of the region are essential. It’s necessary to effectively investigate and manage them. In Russia, increased requirements for innovation, innovative digital interactions, and infrastructures. The purpose of the work is system analysis and modeling of regional development processes, testing of the built model. The evolutionary potential of the region is also being explored. The work uses methods of system analysis, decision-making, mathematical modeling, situational and comparative analysis. For stable and dynamic regions, various system goals of innovative development are considered: corporate, business-oriented, functional, production, etc. The main results of the article: analysis of systemic problems and solutions for the innovative development of regions, the construction and study of a model of dynamics of evolution, potential and indices in the conditions of a variety of innovative changes (diffusion, innovation, investment, etc.). Uncertainties in the environment (restructuring in the region) are also taken into account. The task of identification of the constructed model, possibility of situational forecasting and support of strategic management with its help is considered. The test example for the model takes into account the dynamics of funds and the consumption of the situation. The dynamic characteristics of regional innovation should lead to qualitative changes, and the sustainability of the region is determined by the dynamic relationships of structures. Therefore, it’s important to consider synergistic interactions such as "region – innovation – investment – evolutionary potential". The model we have discussed can also be complicated and improved by complicating the submodels involved and the modeling hypotheses considered. But in this form, it’s suitable for relevant situational modeling.

THEORETICAL ASPECTS OF STRATEGIC MANAGEMENT OF MEDICAL SERVICES QUALITY

Introduction. The main goal of the effective medical management is to provide patients with medical services quality at all stages of providing medical care. The process of strategic management of health care is based on the tasks of improving the quality of medical services. The purpose of the article is to form the theoretical foundations of strategic management of medical services quality in modern business conditions. Results. The analysis of normative information support of scientific, theoretical and practical components of strategic management of medical services quality is carried out, the results of which will allow to study more deeply the problem of improving the quality of medical services for a particular patient and health care in general. The regulatory and legal support of strategic management of medical services quality was investigated. Certain elements of the quality management system of medical services in the modeled strategic management act as variables and are filled with a lot of information that characterizes the process of providing and effectiveness of medical services. Thus, the use of tools, measures and statistical methods to measure and predict the quality of health services will provide a system of strategic management in the field of health. Effective strategic management of health services quality requires timely, objective, unbiased and sound information about changes that occur in the process of providing health services. It confirms the feasibility of using the tool of strategic management in health care - monitoring the quality of health services. The main fundamental approaches to the targeted effectiveness of the socio-economic system in the field of health care are studied. The process of assessing the quality of medical services is analyzed. Conclusions. According to the results of the study, it is proved that the analysis of the quality of medical services should take into account their compliance with the currently established national standards, expectations and needs of consumers. The basis of strategic quality management of medical services is the process of continuous improvement of the quality of medical services. Keywords: health care, quality of medical services, quality assessments of medical services, strategic management, strategy, health care institution, standardization.

Architectonics of the mechanism of information support of strategic management of marketing and sales in the agricultural enterprise

Introduction. The effectiveness of the introduction and use in the marketing and sale of agricultural enterprises of information systems and technologies are one of the main factors influencing its competitiveness by increasing the level of flexibility and the degree of use of its marketing potential, ie by improving marketing and sale activities of agricultural enterprises. The purpose of the article is to form the principles of information support of strategic management of marketing and sales in an agricultural enterprise and on their basis to develop the architecture of the organizational and economic mecha-nism of this process. Research methodology. The article uses the method of analysis and synthesis, abstract-logical, monographic, obser-vation, sampling and grouping, generalization and comparative analysis, logical-structural and graphical modeling. Results. The principles of building a system of information marketing support of the enterprise are substantiated. The scheme of functioning of the system of collection and use of marketing information of the agrarian enterprise is offered. The structure of information marketing support of the enterprise with detailing of its components is revealed: external mar-keting information and internal marketing information. The author's architectonics of the organizational and economic mechanism of information support of strategic management of marketing and sales in the agricultural enterprise is offered. Conclusions. All information flows, circulating between the subjects of the relevant field of activity, form a system of marketing and sales information, which is a common set of all received, analyzed and finished data, which are used together and depend on one. The marketing information system can correctly form and function optimally only to combine all the components, their interaction between users and the full amount of information at each of the different stages. An important point is to create mandatory feedback systems with each of the components - after using the information system, its produc-tion and optimization and provision as feedback for further implementation of such information before the current visit of information flows. Key words: information, strategic management, marketing, sales, architectonics, organizational and economic mech-anism.

Application of the basics of strategic management in healthcare practice (review)

The study confirms the decisive role of strategic management in healthcare management practice. The authors pay attention to historical aspects and modern approaches to the characterization of strategic management. The study justifies the importance of ensuring the continuity of strategic goals. The analysis made it possible to identify general and unique characteristics of the strategic management of health care. The authors emphasize the need to take into account the specifics of the healthcare industry when using traditional methods of strategic management. An analysis of existing tools and approaches to strategic management in healthcare proved their relevance and confirmed the mandatory regulatory and organizational support of strategic management in this industry. Therefore, strategic management ensures unity and coherence of strategic objectives. The results of the study expanded the understanding of the possibilities of applying strategic management technologies in the healthcare system, paving the way for further research on this issue.

Ways to improve and communication support of the process strategic management of ukrtelecom

The assessment of information and communication support of the strategic management process of Ukrtelecom was carried out. The features of the formation of resources necessary for the implementation of strategic decisions are determined. The conceptual foundations of ensuring the process of strategic management, in particular the basics of information and communication support of the processes of activity, are considered. A mechanism for improving information and communication support of the strategic management process is proposed. Ukrtelecom, which provides fast customer service at a high level, acquires regular customers. Therefore, the software system should allow you to quickly answer any question of the buyer about the product and its availability, create an account in the specified currency, specify all necessary discounts and margins, register payment, reserve and release the product.

LOGISTIC PRINCIPLES OF FORMATION OF ACCOUNTING INFORMATION SPACE FOR PROVISION OF STRATEGIC MANAGEMENT OF THE ENTERPRISE

The article is devoted to topical issues of formation of accounting and analytical support of the enterprise, which will streamline the process of obtaining, processing, accumulating, transmitting information to comprehensively support the decision-making process. The study analyzes the main approaches to enterprise management and proposes to use logistic principles to build accounting and analytical support, which will create a single information space of accounting and analytical support, which requires reorganization of information flows. The necessity of application of the concept of accounting strategic information space as a component of the system of accounting scientific knowledge is substantiated. The subject of the research is the system of information support of strategic management. The purpose of the article is to substantiate the concept of accounting strategic information space, selection and description of its main components based on the use of the provisions of communication theory. The methodological basis of the study was chosen communication theory and the concept of information space. The scientific results obtained in the article can be used to improve the theoretical foundations of accounting, as well as to improve the practice of forming information support system of strategic management in enterprises. Researchers' views on the need to allocate accounting strategic information space are analyzed. The place of accounting strategic information space in the accounting system in the context of understanding accounting as an information and communication system is determined. It is proposed to define the accounting strategic information space as a set of different types of accounting information of strategic direction, sources of its origin, places of its processing, storage and transmission, which concerns both the accounting and information system of a separate business unit and individual elements of such system. Three main elements (accounting strategic information resources; means of accounting strategic information infrastructure; means of accounting strategic information interaction) are singled out and substantiated as a part of the accounting strategic information space. The reasons for the emergence of distinctive features of the accounting strategic information space as an accounting theoretical construct are determined.

Параметри розвитку корпоративної стратегічної обліково-аналітичної системи підприємства

An analysis of the activities of Ukrainian enterprises indicates the lack of an integrated, well-formed on a single accounting principles, adequately transformed and clearly systematized information database for strategic management decisions. As a result, in many enterprises strategic accounting information is not generated at all, and only in certain cases management is provided with non-transparent and irrelevant information, the use of which in the process of managerial decision-making leads to the formation of strategies that are inadequate to the company's competitive advantages and existing environmental threats. The purpose of the article is to identify the problems of generating accounting information for the needs of strategic management, differentiating the main organizational and methodological vectors of development and structuring the construction of a corporate strategic accounting and analytical system of an enterprise. The logical, system-structural and epistemological research methods, induction, deduction, abstraction were applied by the author. Based on the results of the study, the enterprise’s strategies were classified from the perspective of building a system of accounting and analytical support for strategic management. The requirements for enterprise segmentation by differentiating strategic business units were justified. A model has been generated for generating and presenting accounting information for the needs of strategic management in the context of types of strategies. The management needs and possible ways to meet them in the context of building a system of accounting and analytical support for strategic management were considered. The corporate strategic accounting and analytical system of the enterprise was structured. The interaction of strategic accounting subsystems with other information systems as part of the corporate strategic accounting and analytical system was reflected. The main organizational and methodological directions of the development of the corporate strategic accounting and analytical system of the enterprise were determined.

ІНФОРМАЦІЙНО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ СТРАТЕГІЧНОГО УПРАВЛІННЯ ВІТЧИЗНЯНИХ ПІДПРИЄМСТВ

The article defines the components and classification of information. It has been researched that strategic information needs depend on the strategic goals of the enterprise. It is revealed that strategic information is characterized by a number of differences due to the nature of the management decision making process. The tasks of organizing the information and analytical support for the formation of the enterprise development strategy, as well as the components and sources of the information and analytical support for strategic management at domestic enterprises, which are necessary for making management decisions, are determined. KEYWORDS: INFORMATION, STRATEGIC MANAGEMENT, ENTERPRISES.