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
- EP ID EP139031
- DOI -
- Views 129
- Downloads 0
Formation of the mechanism of state regulation of the fuel and energy complex of a region
The goal of the article is theoretical substantiation of the process of formation of the mechanism of state regulation of the fuel and energy complex (FEC) of a Ukrainian region. The article studies specific features of...
The Impact of Monetary Tools on the Real Estate Markets in Several Countries of the World
The paper deals with monetary tools used by monetary regulators in the Euro zone countries and the USA and also analyses scientific research in the field of monetary control of real estate markets in the Euro zone countr...
The Main Results and Prospects of Construction in Baku
The most important document determining the main directions of the city development is the General Plan, which is elaborated on the basis of forecasting the innovative development of industrial and municipal enterprises,...
Confrontation of Major Counteracting Forces in the Globalized Market as a Process of Resolving / Intensifying its Contradictions
The aim of the article is to study the process of resolving/intensifying the contradictions of the contemporary globalized market by means of identifying the counteracting forces that are critical for the period of the f...
Models of Selecting the Tools to Ensure a Balance of the Socio-Economic Development of the Regions
The current stage of the national economy development is characterized by aggravation of contradictions, increasing imbalances at the regional level. The increasing unevenness in regional development, on the one hand, is...