PREREQUISITES FOR THE INTRODUCTION OF A STRATEGIC MANAGEMENT ACCOUNTING SYSTEM IN AN ORGANIZATION

Abstract

It is emphasized that the activities of many organizations in the current environment are characterized by a low level of resources and a lack of strategic approaches to development management. At the same time, they are tasked with increasing the level of competitiveness and creating a competitive environment in the national economy. The solution of such tasks predetermines the intensification of research on the development, development and justification of the whole range of elements of management, including strategic management accounting. Existing theoretical and methodological approaches and scientific positions are assessed, which leads to the conclusion that most researchers consider strategic management accounting in the format of strategic management. It is noted that strategic management accounting has key differences from traditional. These differences are mainly due to the fact that it identifies the place of the organization in the market environment and determines its competitive advantage, that is, contributes to the solution of the main task of the modern management accounting system. A comparative description of operational and strategic management accounting is being implemented. The theoretical substantiation is given and practical recommendations are formed, aimed at improving the system of managerial accounting by adapting it to the conditions of the organization’s activity, as well as the implementation of the strategic management accounting system under review. Steps of creation of the system of strategic managerial accounting in the organization are considered.