UDC 657


Babkina Olga Mikhailovna
St. Petersburg State Economic University
Candidate of Science, department of accounting and audit

In this article, brief analysis of the concepts of "accountability", "management reporting"," strategic management accounting", revealed their shortcomings and mistakes . Invited its more capacious , according to the author , the definition . Also the necessity of the introduction of strategic management accounting in the enterprise to solve a number of problems in the enterprise, such as providing information on the performance of departments and individual employees in the necessary analytical sections , preparation of regular reporting , financial modeling, forecasting and analysis of individual departments and businesses overall , more informed decision- strategic management decisions based on accurate and timely information . Next offered the most productive , according to the author , strategic management accounting system based on two methods of strategic management accounting : the Balanced Scorecard (BSC), developed by R. Kaplan and D. Norton, and model value added (EVA). The substantiation of the possibility of sharing their effective use. Based on the proposed system of strategic management accounting information provision proposed for it - strategic management accounting system , consisting of index cards for each parameter and the Integrated Strategic management report . This article is a brief algorithm of actions and hints for solving the implementation of strategic management accounting and strategic management accounting in the enterprise.

Category: 08.00.00 Economics

Article reference:
Strategic management accounting in the enterprise // Modern scientific researches and innovations. 2014. № 4. P. 1 [Electronic journal]. URL: https://web.snauka.ru/en/issues/2014/04/32232

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