Theoretical fundamentals of strategic assets accounting
The development of the system of strategic financial accounting by the development of theoretical fundamentals of accounting of strategic assets has been grounded. The expediency of using resource theory of strategic management for identification of strategic assets has been grounded. The priority o...
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| Format: | Article |
| Language: | English |
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Zhytomyr Polytechnic State University
2021-03-01
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| Series: | Економіка, управління та адміністрування |
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| Online Access: | http://ema.ztu.edu.ua/article/view/229005 |
| Summary: | The development of the system of strategic financial accounting by the development of theoretical fundamentals of accounting of strategic assets has been grounded. The expediency of using resource theory of strategic management for identification of strategic assets has been grounded. The priority of strategic assets among the objects of strategic management based on the provisions of resource theory is determined. The necessity of revision of the information support of strategic management system in the context of application of the concept of key competencies is offered. The problem of the need for accounting identification, search for relevant valuation models and ensuring reliable information about the availability and changes in the company's strategic assets has been posed. The article suggests to consider strategic assets as a set of resources of the enterprise, which ensure the formation of its competitive advantages. The concept of strategic assets in a broad and narrow sense depending on the types of competitive advantages provided by them is allocated. |
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| ISSN: | 2664-245X 2664-2468 |