Open AccessSTRATEGIC MANAGEMENT ACCOUNTING AS A TOOL TO PROMOTE COMPETITIVENESS AND EFFICIENCY OF THE ACTIVITY OF THE ENTERPRISE
Author(s) -
Н. М. Купріна
Publication year - 2017
Publication title -
ekonomìka harčovoï promislovostì
Language(s) - English
Resource type - Journals
eISSN - 2411-4111
pISSN - 2312-847X
DOI - 10.15673/fie.v9i3.623
Subject(s) - management accounting , adaptation (eye) , business , accounting , enterprise management , strategic management , process management , marketing , physics , optics
Approaches to the definition of essence of strategic management accounting in scientific works ofnational and foreign scientists are considered. The objective necessity of its application at the enterprises ofUkraine in the current conditions of the state and development of the economy and market relations whichrequires the expansion of the range of its objects and methods of management accounting aresubstantiated. The necessity of adaptation of foreign experience of organization and introduction of strategicmanagement accounting, are considered application of methods of its management to national economicand market conditions, taking into account specificity in Ukraine. The place of strategic managementaccounting as an instrument in the system of management of the efficiency of their activities andcompetitiveness in the present conditions is given.