Strategic management accounting information asa basis of strategic management enterprise

Автори: 
Shevchuk V.R.

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
strategic management accounting as an information basis for decision-making in each of the five
interrelated processes of strategic management of the enterprise, namely the definition of scope and
formulation of strategic directions; setting strategic goals and objectives to be achieved; formulating
strategies to achieve these objectives and performance; implementation of the strategic plan;
assessment results and changes in the strategic plan or its implementation methods. Particular
attention is paid to the value of strategic management accounting in the fifth management process:
assessing performance and changes in the strategic plan and its implementation methods. By using
tools of strategic management accounting, the company should develop an effective performance
evaluation system that focuses on pre-defined parameters (a combination of short and long term
financial and non-financial (qualitative) indicators of performance). Once the company has decided
are critical indicators of performance should be measured and developed a system that captures
these figures, it proceeds to assess progress. As part of the evaluation process execution
(performance) is to compare the realized or actual, level of performance with a target level. The
difference between the actual and planned levels of performance signals a potential problemthat will
require an appropriate response. The emergence of new circumstances forcing the company to make
adjustments to strategy development: long-term development direction can be changed with the
management and future position of the company reviewed.