INFORMATION STRATEGIC MANAGEMENT ACCOUNTING: THE FORMATION AND USE OF ENTERPRISE MANAGEMENT SYSTEM

2019 ◽  
pp. 3-7
Author(s):  
N. Y. Iershova ◽  
M. A. Tkachenko ◽  
V. A. Garkusha
Keyword(s):  
Strategic Management ◽  
Management System ◽  
Management Accounting ◽  
Enterprise Management ◽  
Strategic Management Accounting ◽  
Enterprise Management System

scholarly journals Methodical bases of introduction of strategic management accounting in activity of dairy processing enterprises

2019 ◽  
pp. 93-103 ◽  
Author(s):  
Olena Moshkovska
Keyword(s):  
Strategic Management ◽  
Development Strategy ◽  
Management Accounting ◽  
Enterprise Management ◽  
Management Decisions ◽  
Business Executives ◽  
Strategic Management Accounting ◽  
Graphic Modeling ◽  
Implementation Stages ◽  
Enterprise Management System

Introduction. The difficult current situation on the dairy market determines the relevance of the strategic vision of the development prospects of both the industry as a whole and of each individual enterprise in the enterprise management system. Business executives look for tools to develop a strategy based on real, objective information that comprehensively characterizes both the internal and external contours of the dairy enterprise recognizing the importance of defining a development strategy. These searches prove that traditional methods of management and economic analysis do not allow to gather all the necessary information, to identify the cause and effect relationship between the economic problems that arise at the enterprise and the strategic management decisions that result from them. It is possible to solve this problem by using strategic management accounting. Thus, the article defines the methodological bases for the implementation of strategic management accounting in the activities of dairy enterprises. Methods. Both general scientific (analysis, generalization, classification) and special methods of research (decomposition, algorithmization, graphic modeling) are used in the course of work on the articles. Results. The author of the article identified the stages of implementation of strategic management accounting, proposed a model of functioning of strategic management accounting at the dairy enterprise. Discussion. The implementation of the proposed recommendations allows to plan the activities and analyze the risks of implementing the enterprise strategy and on this basis to make management decisions on its optimization. The materials of this article provide an opportunity to determine the prospects for further research, which is to develop proposals for evaluating the effectiveness of implementing strategic management accounting in the activities of dairy enterprises of Ukraine. Keywords: strategic management accounting, dairy enterprises, implementation, stages, model, functioning.

Linking strategic management accounting and quality management systems

2018 ◽  
Vol 24 (6) ◽  
pp. 1302-1320 ◽  
Author(s):  
Leonardo Sedevich-Fons
Keyword(s):  
Quality Management ◽  
Strategic Management ◽  
Management System ◽  
Quality Management System ◽  
Management Accounting ◽  
Simultaneous Application ◽  
Content Type ◽  
Area Of Interest ◽  
Strategic Management Accounting ◽  
Joint Consideration

Purpose Quality management is gradually becoming an area of interest among management accounting practitioners and scholars because of its significant effects on performance and increasing adoption by organizations. Therefore, the purpose of this paper is to explore the relationships between these two broad disciplines and provide guidelines for their joint consideration. Design/methodology/approach Two specific management innovations are analyzed in detail: strategic management accounting (SMA) and ISO 9000 quality management system (QMS). Such an analysis includes a literature review of both frameworks, the identification of benefits associated with their simultaneous application and the design of a comprehensive model integrating their individual principles. Findings It is concluded that these management schemes are compatible and complementary from a theoretical standpoint; and that, therefore, their combined implementation might help organizations improve overall performance. It is also argued here that their use in conjunction could facilitate the spread of SMA techniques and the full exploitation of QMSs. Originality/value A new management system proposing the incorporation of SMA tools into traditional QMSs is introduced, and some recommendations for its practical use are presented.

Strategic management as a tool for improving the tourist enterprise management system

2021 ◽  
pp. 66-73
Author(s):  
Inna Illiashenko ◽  
Nataliia Boiko ◽  
Tatiana Kolisnichenko ◽  
Oleg Pankratov ◽  
Maryna Poliukhovych
Keyword(s):  
Strategic Planning ◽  
Strategic Management ◽  
Management System ◽  
Tourism Industry ◽  
Enterprise Management ◽  
Goods And Services ◽  
Effective System ◽  
Industrial Complexes ◽  
Tourism Enterprises ◽  
Enterprise Management System

The sphere of tourism can be safely attributed to the category of unique in efficiency industrial complexes that can help solve economic anti-crisis problems. Tourist activity has a significant impact on economic growth, which is manifested in the improvement of entrepreneurship, the scale of production of products and services, the growth of effective demand. The article considers the concept of strategic management in the tourism industry. In the course of research the stages of a cycle of strategic management of the tourist company are defined on the basis. The constituent elements of strategic planning as a basis of strategic management are considered. Peculiarities of strategic management at tourist enterprises are determined. The article identifies current problems of management of tourist enterprises in Ukraine. It is noted that the success of the tourist enterprises of Ukraine depends on an effective system of management and coordination of all components of tourist attractiveness: tourist resources, infrastructure, investment and quality service. It is offered to consider the management system of the tourist enterprise in dynamics which interacts with such important elements, as: tourist resources, services, production, external environment and the factors influencing development of tourist sphere, the purposes of development of system of management of tourism. The key characteristics of the process of realization of the tourist enterprise management system are given. In today’s global economic change and the crisis in the tourism industry, tourism companies should apply strategic management, which includes a program of action to identify specific goals and means of implementing the chosen path of development. The strategic management of tourism enterprises should be based on strategic planning, which will provide an opportunity to predict the future development of production of goods and services, promising projects, personnel and financial activities on a planned basis. Key words: strategic management, management system, planning, strategy, tourism company.

scholarly journals Strategic management accounting: information application areas and instruments

2020 ◽  
Vol 21 ◽  
pp. 5
Author(s):  
Kamilė Medeckytė ◽  
Daiva Tamulevičienė
Keyword(s):  
Decision Making ◽  
Strategic Management ◽  
Management Accounting ◽  
Accounting Information ◽  
Strategic Decision ◽  
Enterprise Management ◽  
Strategic Decision Making ◽  
Strategic Management Accounting ◽  
Development Concept ◽  
And Performance

he application of strategic management accounting instruments in corporate governance is a significant tool for gaining a competitive advantage, increasing the existing market share, and improving the company’s performance. The article examines the development, concept, and significance of strategic management accounting. There are five areas of strategic management accounting: 1) costing; 2) planning, control, and performance measurement; 3) strategic decision-making; 4) competitor accounting; 5) customer accounting. The main instruments of each area, their advantages, challenges of implementation in enterprise management, and benefits for the efficiency of the organization have been identified.

The innovation center as part of strategic management accounting

2021 ◽  
Vol 22 (4) ◽  
pp. 407-421
Author(s):  
Lyudmila V. SHALAEVА
Keyword(s):  
Strategic Management ◽  
Management System ◽  
Management Accounting ◽  
Practical Importance ◽  
Financial Responsibility ◽  
Strategic Management Accounting ◽  
Practical Guidelines ◽  
Methodological Principles ◽  
Set Up ◽  
And Control

Subject. In the article, I select and substantiate an effective strategy for innovation. To control its implementation, there should be a reliable database, which may proceed from modern statistical accounting as it splits the governance into financial responsibility centers. Objectives. I substantiate ways to sort out the data flow as part of strategic management accounting by innovation center, considering the strategic management system decentralized by financial responsibility centers. Methods. To set up practical guidelines, I referred to proceedings of the Russian and foreign scholars. I used methods of analysis, synthesis, and generalization. Results. I indicate how the accountable competence of the innovation center can be structured, so as to determine the goal, objectives, functions and aspects it is to deal with. The article also presents the composition and scope of strategic management accounting the center is to keep. Conclusions and Relevance. The focus areas to be structured in the accountable competence of the innovation center will contribute to the advancement of methodological principles of strategic management accounting and reporting, a better quality of information supplied for the strategic management system and the higher efficiency of administrative decisions on innovation. The findings are of practical importance for adjusting the development of the innovation strategy and control over the performance and efficiency of investment processes and, consequently, the increment in the market value of the company.

Information structuring in the strategic management reporting system of the account cost center

2021 ◽  
Vol 22 (7) ◽  
pp. 761-780
Author(s):  
Lyudmila V. SHALAEVA
Keyword(s):  
Strategic Management ◽  
Information Flow ◽  
Management System ◽  
Reporting System ◽  
Management Accounting ◽  
Financial Responsibility ◽  
Strategic Management Accounting ◽  
Cost Center ◽  
Process Strategy ◽  
Management Reporting

Subject. This article deals with the structuring of the organization's cost information, which can help set up and develop a system of strategic management reporting on financial responsibility centers. Objectives. The article aims to develop directions for structuring the information flow in the strategic management reporting system for the account cost center in the context of decentralization of the strategic management system on financial responsibility centers. Methods. To develop practical recommendations, I used the methods of analysis, synthesis, and generalization. Results. The article presents certain directions to structure information flow on the account cost center determining the areas of financial responsibility, objects of strategic control and management, and the structure and content of the center's strategic management reporting. Conclusions and Relevance. The presented areas of structuring the information flow of the account cost center can contribute to the development of strategic management accounting and reporting, improve the quality of information support for the strategic management system, and rise the efficiency of management decisions. The results of the study are of practical importance for optimizing the system of strategic management accounting and cost control of the production sector companies, and they may contribute to improving the effectiveness and efficiency of the business process strategy implementation.

Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting

2020 ◽  
Vol 23 (10) ◽  
pp. 1182-1194
Author(s):  
A.A. Akhmetzyanov ◽  
A.Yu. Sokolov
Keyword(s):  
Strategic Management ◽  
Cost Allocation ◽  
Management Accounting ◽  
Practical Significance ◽  
Common Time ◽  
Strategic Management Accounting ◽  
Scientific Papers ◽  
The Subject ◽  
The Common ◽  
The Cost

Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting. Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver. Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject. Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively. Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.

Economic-Mathematical Modeling in the Enterprise Management System

2018 ◽  
pp. 122-131
Author(s):  
Vyacheslav Danilin ◽  
◽  
Andrey Pleshchynski ◽  
Alexander Stavchikov ◽  
Dmitry Zhdanov ◽  
...  
Keyword(s):  
Mathematical Modeling ◽  
Management System ◽  
Enterprise Management ◽  
Enterprise Management System

INCREASING THE EFFICIENCY OF MANAGERIAL DECISION THROUGH THE IMPLEMENTATION OF A BUILT-IN QUALITY SYSTEM

2020 ◽  
Vol 1 (11) ◽  
pp. 54-59
Author(s):  
E. S. GUROVA ◽  
◽  
E. P. ZNAMENSKAYA ◽  
Keyword(s):  
Quality Management ◽  
Management System ◽  
Quality System ◽  
Enterprise Management ◽  
Management Decision ◽  
Managerial Decision ◽  
High Quality ◽  
Supporting System ◽  
Enterprise Management System

The article considers one of the important criteria for improving the enterprise management system – making a high-quality management decision. This criterion affects the development of the organization's management system. The proposed method, using the implementation of the built-in quality system, will increase the number of high-quality decisions made, increase the ability of the management system to adapt to external changes, and contribute to the formation of a self-supporting system by using the internal reserves of the organization.

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