STRATEGIC MANAGEMENT ACCOUNTING

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 stra...

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Main Authors: Руслана Шурпенкова, Оксана Сарахман, Татьяна Калайтан
Format: Article
Language:English
Published: FINTECH Alliance LLC 2020-02-01
Series:Соціально-економічні відносини в цифровому суспільстві
Subjects:
Online Access:https://ser.net.ua/index.php/SER/article/view/361
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author Руслана Шурпенкова
Оксана Сарахман
Татьяна Калайтан
author_facet Руслана Шурпенкова
Оксана Сарахман
Татьяна Калайтан
author_sort Руслана Шурпенкова
collection DOAJ
description 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.
format Article
id doaj-art-93514899dd9d4495bcce94f20f5b017d
institution OA Journals
issn 2786-5800
2786-5819
language English
publishDate 2020-02-01
publisher FINTECH Alliance LLC
record_format Article
series Соціально-економічні відносини в цифровому суспільстві
spelling doaj-art-93514899dd9d4495bcce94f20f5b017d2025-08-20T02:01:45ZengFINTECH Alliance LLCСоціально-економічні відносини в цифровому суспільстві2786-58002786-58192020-02-011 (37)10.18371/2221-755x1(37)2020208367STRATEGIC MANAGEMENT ACCOUNTINGРуслана ШурпенковаОксана СарахманТатьяна Калайтан 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. https://ser.net.ua/index.php/SER/article/view/361management accountingstrategic management accountingstrategic accounting functionsstrategic accounting methodSWOT analysis
spellingShingle Руслана Шурпенкова
Оксана Сарахман
Татьяна Калайтан
STRATEGIC MANAGEMENT ACCOUNTING
Соціально-економічні відносини в цифровому суспільстві
management accounting
strategic management accounting
strategic accounting functions
strategic accounting method
SWOT analysis
title STRATEGIC MANAGEMENT ACCOUNTING
title_full STRATEGIC MANAGEMENT ACCOUNTING
title_fullStr STRATEGIC MANAGEMENT ACCOUNTING
title_full_unstemmed STRATEGIC MANAGEMENT ACCOUNTING
title_short STRATEGIC MANAGEMENT ACCOUNTING
title_sort strategic management accounting
topic management accounting
strategic management accounting
strategic accounting functions
strategic accounting method
SWOT analysis
url https://ser.net.ua/index.php/SER/article/view/361
work_keys_str_mv AT ruslanašurpenkova strategicmanagementaccounting
AT oksanasarahman strategicmanagementaccounting
AT tatʹânakalajtan strategicmanagementaccounting