Diagnosis in the Strategic Management Accounting System: Modern Trends and Approaches

Journal Title: Проблеми економіки - Year 2016, Vol 2016, Issue 3

Abstract

The aim of the article is to justify methods, techniques and key indicators for diagnosing the effectiveness of the implementation of the enterprise strategic development, to highlight the conceptual approaches to conducting diagnosis of the effectiveness of the strategy implementation. Modern approaches to the concept of "diagnosis" have been analyzed and the author’s vision of diagnosing the effectiveness of the strategy implementation in the context of the strategic management accounting has been suggested. The place and role of diagnosis in the system of enterprise strategic management have been substantiated. The methodical approach to determining the effectiveness of the implementation of the enterprise strategy comprising four stages has been proposed. As part of the approach there suggested formation of a number of targets characterizing a certain list of enterprise strategies allowing to conduct integral evaluation of each of the strategies and on the basis of these indicators to obtain the aggregate integral index of the level of the strategy implementation. However, unlike the existing methods, it is proposed to compare not only actual and planned levels of the indicators, but also determine what level of the strategy implementation corresponds to each monetary unit spent on the implementation of the strategy.

Authors and Affiliations

Maryna Reta

Keywords

Related Articles

Integral assessment of efficiency of anti-crisis bank management

The goal of the article lies in justification and development of the methodical approach to assessment of efficiency of anti-crisis bank management. In order to increase the quality of measuring efficiency of anti-crisis...

The Statistical Analysis and Assessment of the Solvency of Forest Enterprises

The aim of the article is to conduct a statistical analysis of the solvency of forest enterprises through a system of statistical indicators using the sampling method (the sampling is based on the criteria of forest cove...

Improvement of approaches to evaluating the effectiveness of innovation

The paper proposes an improved system of methodological approaches to evaluating the effectiveness of innovation. The approaches proposed by the author involve the use of a sufficient number of indicators that comprehens...

Practice of Making out and Realization of Development Strategies of Ukraine and its Regions

The article analyses the legislation and practice of making out and realization of development strategies of Ukraine and its regions. It defines the existing problems as to realization of these processes and also directi...

Utilization of Foreign Experience for Management of the Development of Regional Educational Systems of Ukraine

The article outlines and gives account of principal directions for adaptation of foreign experience with a view to ensuring transformation of regional educational systems. Rationale is provided for acceptability of plura...

Download PDF file
  • EP ID EP139031
  • DOI -
  • Views 128
  • Downloads 0

How To Cite

Maryna Reta (2016). Diagnosis in the Strategic Management Accounting System: Modern Trends and Approaches. Проблеми економіки, 2016(3), 192-198. https://europub.co.uk/articles/-A-139031