IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING FOR INDUSTRIAL ENTERPRISES
Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
IMPLEMENTATION OF STRATEGIC MANAGEMENT ACCOUNTING FOR INDUSTRIAL ENTERPRISES
????????????? ????????????? ?????????????? ?????? ?? ??????????? ????????????? |
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| Creator |
Skrypnyck, M.I.
Radionova, N.J. Matiukha, ?.M. ????????, ?.?. ?????????, ?.?. ??????, ?.?. |
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| Subject |
strategy
management accounting strategic management accounting the effectiveness of the control ????????? ????????????? ????? ???????????? ????????????? ????? ???????????? ?????????? ???????? |
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| Description |
?????????? ???????? ?????????????? ?? ?????????? ??????????? ????????????? ?????????????? ??????. ????? ?????? ? ?????????? ?????? ??????? ????????????? ????????, ?????????? ??????????? ? ?????????????? ???????? ????????????? ????????????? ?????????????? ?????? ? ???????? ??????????? ?????? ? ??????????? ????? ??????????? ???????? ??????? ?????? ?? ???????????? ????????????? ??? ?????????? ???????????. ? ??????????? ????? ?????????????? ??????????? ????????????? ? ???????????? ?????????????? ??????. ????????? ???????????? ???????? ????????????? ?????????????? ??????, ?? ??????????? ? ??????? ????????? ??????. ???????????? ??????????? ? ??????????? ????? ?? ???????? ???????????? ?? ????????????? ?????????????? ???????, ?????????? ?? ??????????? ?????????????? ????????????. ???????? ?? ???????????? ????????????? ?????????????? ??????, ???????? ??????? ????? ???????? ???????? ????????????? ???????. ???????????, ?? ???? ?????? ???????????? ??????? ????????????? ?????????????? ?????? ????????? ????????? ???????????, ????????, ? ??????? ???????????? ?????? ?????? ? ????????? ??????????? ?????????, ???????? ??????? ?? ????????????? ????????????? ??????? ?????????? ??????? ??????????? ????????? ????? ??? ??????????? ????????????. ???????? ???????? ?????? ? ????????????? ????????????? ????????? ????????????? ?????????????? ?????? ?? ??????? ???????????? ???? ?????????????? ????????????. ????????? ?????????? ???????????? ??????? ????????????? ?????????????? ??????, ?? ??? ????????? ?? ?????????? ???????????? ?????????? ???????????? ? ??????. ?????????????? ???????? ?? ????????? ??????????, ???????????? ????????????? ????? ?????????? ??????? ????????????? ???????? ????????????, ?????????? ?????? ?????????? ? ??????????? ?? ????????, ??? ? ?????????????? ?????. The paper considers the essential characteristics and specific features of strategic management accounting. The aim of the article is a comprehensive assessment of management processes, determine the theoretical and methodological aspects of the implementation of strategic management accounting in the current economic conditions to meet the requirements of international practice of accounting and national legislation for the industrial enterprises. In the methodical plan analyzed the differences of strategic and conventional management accounting. Defined information objectives of strategic management accounting, which are solved in the system of decision-making. The results of the study is to develop a test for the similarity of the traditional and strategic management accounting, developed their comparative characteristic differences. Based on the characteristics of strategic management accounting, highlighted the main group of the most important information tasks. It was found that the whole process of implementation of the strategic management accounting should be carried out carefully, step by step, with the assessment of the effectiveness of each stage and careful planning next, because the cost of improving the management information system should provide a tangible effect on the production plant. Scientific novelty of the paper is to study the introduction of elements of strategic management accountig and uses of its information systems. It identified the importance of strategic management accounting system, which should lead to increased efficiency of the enterprise as a whole. Using internal and external information, strategic management accounting provides a prediction of the development needs of the enterprise, carrying out analysis of the activities, taking into account both |
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| Date |
2016-04-11T07:56:29Z
2016-04-11T07:56:29Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2691
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| Language |
en
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???.2(32)
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| Publisher |
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