STRATEGIC ACCOUNTING-ANALYTICAL SYSTEM OF AGRICULTURAL ENTERPRISES: REQUIREMENTS, USERS, SUBJECTS OF INFORMATION GENERATION
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 1, Issue 1
Abstract
Introduction. Consolidation of the latest results of scientific and practical research in the field of accounting and analysis states expediency of building of mutually coordinated system of accounting and analytical support of strategic management of agricultural enterprises, since only under the conditions of its theoretical justification and practical implementation it is possible to achieve general positive effect of strategic initiatives management. Purpose. Justification and development of general model of building the strategic accounting and analytical system of agricultural enterprise, using the strategic accounting system as the informative base. Methods. In order to achieve an adequate aim a dialectical method of cognition and system approach was applied to the interpretation of the conceptual bases and opportunities of combination of accounting, analysis and strategic management; monographic method to monitor the positions of scientists concerning development of strategic accounting and analytical system of the enterprise; abstract-logical method for theoretical generalizations and conclusions formulation. Results. The complex of requirements to building of strategic and analytical system of agricultural enterprises was confirmed. Four possible quadrants of accounting and information environment of strategic management system was defined. General model of building of strategic and analytical system of the enterprise, using strategic accounting as the information base, was proposed. Use of the proposed model provides significant costs savings by formation of mechanism of optimal interaction of strategic financial and strategic management accounting. Discussion. Using the proposed model is the most appropriate for large agricultural and industrial enterprises – agricultural corporations and holdings, since building of strategic accounting and analytical system provides necessity of implementation of strategic accounting system, which requires significant financial costs and the need to use possibilities of ERP and BPM-systems, which allow to implement modern accounting engineering tools and are focused on accounting and analytical support of strategic management.
Authors and Affiliations
Ruslan Brukhanskyi
Keywords
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