Role of accounting and analytical information in strategic management development institutions restaurant management


Bandura Z. L. , Semeniuk L. V.

Revealed the role of accounting-analytical information in strategic management; proposed
the definition of accounting-analytical system; defined correlation of strategy and accounting-
analysis system; considered an example of constructing the matrix strategies for restaurant
institutions, which is the initial condition for the formation of a successful accounting- analytical
support; identified a number of problems that occur in the relationship strategy and accounting-
analytical support in restaurant network institutions. The article is ccounting and analytical
system examined through a set of elements of accounting, analysis, audit and control,
characterized by a certain interaction, forming a single unit, providing the administrative
apparatus of information for decision-making aimed at implementing the strategy.
Considered the role of accounting-analytical information in different types of strategies
in company; defined the key directions of time orientation for accounting-analytical
framework workers in the election of various types of strategies; proposed to develop the
accounting-analysis system based on the balanced side, which aims to provide flexibility and
speed of accounting and analytical processes. Formulated rationale for building the knowledge base and accounting and analytical
data for the purposes of labor potential by changing the development strategy proposed by the
author based on the balanced side.