Strategic management accounting information asa basis of strategic management enterprise
In this scientific paper, by analyzing the research of domestic and foreign authors, defined the
essence of strategic management accounting as an information basis for decision-making top-level
management, which is to provide managers with all the information necessary for the management
and control of business development for the benefit of its owners and other interested partner groups
(creditors, customers, suppliers, staff, government and society). Also, the study presents the role of