Open AccessFORMATION OF STRATEGIC MANAGEMENT ACCOUNTING SYSTEM FOR A STARTUP ENTERPRISE
Author(s) -
Kateryna Hnedina,
Artem Vertiiko
Publication year - 2020
Publication title -
problemi ì perspektivi ekonomìki ta upravlìnnâ
Language(s) - English
Resource type - Journals
eISSN - 2519-4828
pISSN - 2411-5215
DOI - 10.25140/2411-5215-2020-1(21)-309-320
Subject(s) - digitization , business , process management , management accounting , enterprise management , accounting , accounting information system , cost accounting , order (exchange) , strategic management , strategic control , strategic planning , knowledge management , computer science , strategic financial management , marketing , finance , computer vision
The article is devoted to the research of theoretical and methodical foundations of the functioning of the strategic man-agement accounting system and the elaboration of practical recommendations for its formation at a startup enterprise in terms of digitization. The essence of the category “strategic management accounting system” and its main characteristics are defined. Core directions of the formation of a strategic management accounting system depending on the stages of life cycle of a startup are described. Forms of reports are developed, which are recommended to be implemented at a startup enterprise in order to monitor the directions of funds’ consumption and to control the costs for innovative activity.