ACCOUNTING SYSTEM IN PROVIDING MANAGEMENT OF STRATEGY FOR DEVELOPMENT OF AGRICULTURAL ENTERPRISE: DEVELOPMENT PROSPECTS
Journal Title: Науковий вісник Національного університету біоресурсів і природокористування України. Серія : Економіка, аграрний менеджмент, бізнес - Year 2018, Vol 2, Issue 290
Abstract
The theoretical and practical substantiation of information support by the accounting system of enterprise management regarding the choice and implementation of the enterprise development strategy is investigated. It is determined that it is the integrated accounting system of the enterprise that is the main information support for strategic management that provides an opportunity to obtain objective information about the presence of assets and liabilities of the enterprise, to analyze the influence on their structure by various factors and the possibility of predicting their behavior. A review of modern approaches to information provision of the needs of various users of the accounting system with the identification of certain types of accounting. The essence of the development strategy at the enterprise level is determined. The basic directions of realization of strategic development of the enterprise and its basic stages are generalized. The article deals with the theoretical approaches of modern scholars to understanding the essence and place of strategic accounting in the enterprise management system and their critical analysis was carried out. The approaches of the domestic scientists to the definition of the essence of the concept of "strategic accounting" and the differences in them are investigated. The directions of further research aimed at improving information management of the enterprise development strategy by the accounting system are determined. At the same time, the need for further consideration of the accounting system as an integrated system of the enterprise in interdependence and interaction with all its components (subsystems) is emphasized. In particular, in this concept, the determining basis for the strategic management accounting is that it is expedient to allocate not only the management functions, but first of all the information needs at the levels of enterprise management.
Authors and Affiliations
I. V. Melnychenko, S. V. Tyvonchuk
Keywords
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