STRATEGIC MANAGEMENT ACCOUNTING
Article Sidebar
Section
This work is licensed under a Creative Commons Attribution 4.0 International License.
This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution 4.0 International (CC BY 4.0) license, which permits unrestricted use, distribution, and reproduction of the content in any medium, providing that the original author and source are credited.
Main Article Content
Abstract
The article examines the impact of strategic management decisions on an entity’s activities. Emphasis is placed on the formation of a business entity management system in a competitive environment. The role of decision-making information in each of the five interrelated processes of enterprise strategy development is defined, namely: defining the mission and setting strategic goals; analysis of the strategic position of the enterprise; formulating a strategy to achieve the defined goals and results of the activity; reviewing the strategic plan for compliance and quality; mine strategic plan or methods of its implementation. The functions, methods and systems of strategic management accounting are investigated.
Article Details
How to Cite
References
Voronova, M. O. (2012). Stratehichnyi oblik obiektiv prava intelektualnoi vlasnosti [Strategic accounting of intellectual property rights]. Naukovi zapysky. Ekonomika — Scientific notes. Economics, 20, 224—228. Ostroh: Vydavnytstvo Natsionalnoho universytetu «Ostrozka akademiia» [in Ukrainian].
Shevchuk, R. V. (2012). Stratehichnyi upravlinskyi oblik yak systema informatsiinoi pidtrymky konkurentnoi stratehii pidpryiemstva [Strategic management accounting as a system of information support of competitive strategy of the enterprise]. Retrieved from http://ena.lp.edu.ua:8080/bitstream/ntb/12559/1/55_281-285_Vis_722 [in Ukrainian].
Pryimak, V. M. (2008). Pryiniattia upravlinskykh rishen [Adoption of management decisions]. Kyiv: «Atika» [in Ukrainian].
Osnovy stratehichnoho obliku [Fundamentals of strategic accounting]. (n. d.). studfile.net. Retrieved from https://studfile.net/preview/5285082.
Shaikan, A. V. (2007). Bukhhalterskyi oblik z metoiu stratehichnoho upravlinnia — sohodennia i perspektyvy [Accounting for strategic management — present and future]. Zbirnyk naukovykh prats Instytutu svitovoi ekonomiky i mizhnarodnykh vidnosyn — Collection of scientific works of the Institute of World Economy and International Relations, 54, 127—133 [in Ukrainian].
Miziuk, B. M. (2006). Stratehichne upravlinnia [Strategic Management]. Lviv: Mahnoliia plius [in Ukrainian].
Upravlinskyi oblik u systemi stratehichnoho menedzhmentu [Management accounting in the system of strategic management]. (n. d.). pidruchniki.com. Retrieved from https://pidruchniki.com/1102112253314 [in Ukrainian].
Shurpenkova, R. K. (2015). Stratehichnyi analiz yak skladova protsesu upravlinnia pidpryiemstvom [Strategic analysis as a component of the enterprise management process]. Sotsialno-ekonomichni problemy suchasnoho periodu Ukrainy — Socio-economic problems of the modern period of Ukraine, 2, 96—99. Lviv: Instytut rehionalnykh doslidzhen NAN Ukrainy [in Ukrainian].
Shurpenkova, R. K., & Rudnickij, V. S. (2015). Formirovanie strategii upravleniya effektivnost’yu deyatel’nosti predpriyatiya [Formation of an enterprise performance management strategy]. Innovacionnaya ekonomika v usloviyah globalizacii: sovremennye tendencii i perspektivy: materialy Mezhdunar. nauch.-prakt. konf., g. Minsk, 16—17 apr. 2015 g. — Innovative economy in the context of globalization: current trends and prospects: scientific-practical conf., Minsk, April 16—17. 2015 year (pp. 248—253). Yu. Yu. Korolev (Ed.). Minsk: Mezhdunar. un-t «MITSO» [in Russian].