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Електронний архів Житомирського державного технологічного університету

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Title ?????????? ??????? ???????????? ?????????????? ????????? ????????????
Theoretical aspects of strategic accounting reporting of enterprise
 
Creator ?????, ?.?.
Vakun, O.V.
 
Subject ????????????? ?????????
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accounting reporting
management reporting
strategic accounting
strategic accounting reporting
 
Description ???????????? ??????????? ????????????? ???????? ?? ???????? ?????? ?????????? ??????????????. ????????? ??????? ?????????????? ????????????? ??????????, ?? ????? ???? ??????????? ??? ????????????? ????????? ??????? ????????????. ???????????? ??????? ??????????? ??????? ????????? ???????? ??????? ????????????? ??????????. ???????? ? ???????????? ????? ???????? ????????? ??????????? ?????? ????????????? ??????????? ? ????????? ?????????? ????????????? ?????????. ????????? ????? ???????????? ?????????????? ????????? ? ??????? ?????????????? ???????????? ????????????? ??????????? ????????????. ?????????????? ???? ????????? ?????????, ?? ???????????? ??????????? ? ??????? ???????????? ?????????????? ?????????. ????????? ???????????? ??? ????????? ???????????? ?? ?????????? ?????????????? ?????????. ????????? ???? ??????????? ????????????? ?????? ? ??????? ??????????? ?????????? ????????????? ???????????.
The features of the transformation of approaches to management
enterprises? system construction have been grounded. The article defines the
main characteristics of the strategic management which should be used to
improve the enterprises' accounting system. The absence of the common
understanding of strategic reporting concept essence has been grounded.
401
Five main options of the understanding of strategic management needs in
strategic accounting information have been allocated and grounded. The
place of strategic accounting reporting in the system of company?s strategic
management information support has been defined. The paper analyzes the
types of accounting subsystems that provide the generation and processing
of strategic accounting reporting. The distinction between the concepts of
strategic accounting reporting and forecast reporting has been made. The
role of non-accounting information systems in the process of generating
strategic information has been defined.
 
Date 2016-04-05T09:27:42Z
2016-04-05T09:27:42Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2528
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
 
Publisher ????