STRATEGIC MANAGEMENT ACCOUNTING: KEY PROBLEMS OF PRACTICAL USE AT ENTERPRISES IN INNOVATIVE ECONOMY
Abstract
In the article, the problems of practical use of strategic management accounting in enterprises are investigated. The need and importance of information of strategic management accounting for the purposes of enterprise management in modern conditions are characterized. The development of management accounting in close connection with the change in the socio-economic model of society is justified. The relationship of management accounting and the nature and level of development of the economic mechanism at the enterprise level is presented. The dynamics of the innovation activity of the enterprise of Ukraine to justify the importance of strategic management accounting in the practical management activities of the enterprise are presented. Aspects and types of innovation from the position of information management of the enterprise analyzed. Factors that determine the need for the development of strategic management accounting are formulated. The "gaps" between the need for strategic management accounting and the possibility of its use in enterprises have been investigated. The specifics of strategic management accounting for practical use in enterprises has been studied. It is justified that the system of strategic management accounting connects such elements as information support, planning, accounting, cost analysis in a single methodological and methodological space and acts as the information basis of strategic cost management. The relevance of the development of tools and methods of strategic management accounting for information is presented. The need to expand the tools of strategic management accounting methods of mathematics, statistics, game theory, programming methods proved. Targets for enterprises based on strategic management accounting information are characterized. Among them: minimizing losses from the impact of changes, reducing the period of intra-company planning, improving managerial efficiency in the enterprise.
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