| Annotation |
The goal of any enterprise is to make a profit, strengthen its position in the market and increase competitiveness. To achieve all this, management must have well-timed, accurate and up-to-date information on the state of the organization and beyond. Today there is an urgent need for information support of enterprise management, but, information accounting (financial) and management (traditional) accounting for effective decision-making is not always enough. Many economists agree that the most complete and reliable information base of management is strategic management accounting – a system of registration, compilation and presentation of data necessary for strategic management decisions. At the moment, the tools of strategic management accounting are not fully developed. Typically, methods are borrowed from other, related areas. The presence of this problem is revealed. The article discusses and justifies the need for the introduction of strategic management accounting in enterprises. The tools of strategic management accounting, which most fully reflects the state of the enterprise at a given time, are suggested. The possibilities of their effective integration for the successful functioning of the accounting and analytical system are described and justified. Universal indicators of the integrated system of strategic management accounting are developed and their detailed algorithm of calculation is given, and also reporting forms for increase of efficiency and efficiency of the received administrative information for adoption of competent decisions by management of the enterprise are offered. Implementation of the proposed integrated system of strategic management accounting is possible at enterprises of any industry and sphere of activity. Its main advantage is the possibility of comparability and comparison of universal indicators between enterprises, tracking the activities of the enterprise in the long term and vision of the degree of achievement of the strategy at any time. To date, it has been successfully tested at the enterprises of St. Petersburg |
| References |
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