Name | STRATEGIC GOALS OF IMPLEMENTING MANAGEMENT ACCOUNTING IN ENTERPRISES |
Author(s) | Bezverkhnia Yu.V., PhD in Economics, Ass. Prof., Dmytro Motornyi Tavria State Agrotechnological University yuliia.bezverkhnia@tsatu.edu.ua |
Annotation | Strategic goals of implementing management accounting at domestic enterprises are considered. The article analyzes the strategy of enterprises in the modern market, which ensures the relationship between their financial results and market positions in a competitive environment. Certain aspects of the formation of a balanced system of performance indicators and the development of the organizational structure of enterprises are highlighted. The necessity of creating a management accounting system for financial responsibility centers in order to improve the efficiency of managerial decision-making is justified. Promising directions for the development of domestic management accounting are identified, taking into account foreign experience and its further adaptation to international standards. |
Keywords | management accounting, strategy, structure, management decisions, responsibility centers, international standards |
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