Облік і фінанси (Apr 2020)
Development Parameters of the Corporate Strategic Accounting and Analytical System of the Enterprise
Abstract
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.
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