MODERN CONCEPTS OF STRATEGIC MANAGEMENT ACCOUNTING
DOI:
https://doi.org/10.55439/EIT/vol11_iss1/a18Keywords:
Value chain, strategic positioning, strategic management, strategic triangle, target management, budgeting, transfer pricing, institutional, contingencies, cost managementAbstract
The article considers the possibility or impossibility of using the main modern concepts of strategic management accounting, as well as its advantages and disadvantages in the context of each business entity. The study analyzes the main modern concepts of strategic management accounting presented in the works of foreign and domestic researchers in the field of strategic management accounting. By studying the development of the theory of the strategic management accounting system, it was concluded that the effective functioning of this system can only be achieved through the integration of strategic management and management accounting. The necessity of their introduction into the practice of economic entities in our country is substantiated. It has also been scientifically proven that each company should choose the necessary model of strategic management accounting, based on factors important for achieving its goals.
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