STRATEGIC MANAGEMENT ACCOUNTING AS A TOOL TO PROMOTE COMPETITIVENESS AND EFFICIENCY OF THE ACTIVITY OF THE ENTERPRISE

• Main Author: N. Kuprina
• Format: Article
• Language: English
• Published: Odessa national academy of food technologies 2017-10-01
• Series: Ekonomìka Harčovoï Promislovostì
• Subjects: management accounting, strategic management accounting, methods of management accounting, efficiency of activity, competitiveness of the enterprise.
• Online Access: http://journals.gsjp.eu/index.php/fie/article/view/623

<span>Approaches to the definition of essence of strategic management accounting in scientific works of<br /><span>national and foreign scientists are considered. The objective necessity of its application at the enterprises of<br /><span>Ukraine in the current conditions of the state and development of the economy and market relations which<br /><span>requires the expansion of the range of its objects and methods of management accounting are<br /><span>substantiated. The necessity of adaptation of foreign experience of organization and introduction of strategic<br /><span>management accounting, are considered application of methods of its management to national economic<br /><span>and market conditions, taking into account specificity in Ukraine. The place of strategic management<br /><span>accounting as an instrument in the system of management of the efficiency of their activities and<br /><span>competitiveness in the present conditions is given.</span></span></span></span></span></span></span></span><br /><br class="Apple-interchange-newline" /></span>