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.

scholarly journals Main directions of modern enterprise strategy formation

2018 ◽  
Vol 2 (1) ◽  
pp. 26-36
Author(s):  
Olga Kalaman ◽  
Oleg Udovitsa
Keyword(s):  
Strategic Management ◽  
Development Strategy ◽  
Strategy Development ◽  
Enterprise Management ◽  
Main Task ◽  
Modern Enterprise ◽  
Current Economic Situation ◽  
Basic Approaches ◽  
Enterprise Management System ◽  
Definition Of

Introduction. Today in Ukraine there is a situation that creates an environment of "public interest" in approaches to modeling the main areas of strategic management and its content. Inaccurate perception of approaches to the "strategy" concept content significantly changes the possibility of its effective implementation at the state and economic levels. Therefore, it is logical to arise the necessity of studying the directions of forming a strategy and the possibility of applying the theory of strategic management in modern domestic enterprises. Aim and tasks. The article purpose is to determine the basic approaches to the formation of the modern enterprise development strategy, which is subject to the study of the main directions of its formation. The systematic basis for such systematization was systemic, reproductive, dialectical, and general scientific approaches. Research results. It has been established that the "action" approach as the leading methodology for the strategy development implies the relevance of the activity category with the concepts of "needs", "interests", "motives", "goals", "reflection (assessment)," "self-development". A system approach involves considering a strategy as a system that has a certain structure and interconnection within its individual components. Formation and strengthening market relations stimulates the application of new approaches and forms in management, changes (sometimes cardinally) the nature of the tasks to be solved and methods for their achievement, as well as the development of a strategy. The development of a clearly formulated strategy and the definition of organic development goals is a consequence of the external conditions manifestation of the company's existence, for example, the conditions of macroeconomic instability, the complexity of the relationship between the economic and political environment. To clearly formulate a strategy for the enterprise in accordance with the current economic situation, to outline the ways of its implementation and, if possible, to evaluate the expected result, a manager is required to possess creativity, knowledge and experience, intuition in a unified approach to formulating strategic prospects for the operation and development of the enterprise. Conclusion. For Ukrainian enterprise management system, the main task is not the prompt response to the current changes in the environment. They are the strategic vision formation of the future enterprise, the development of a flexible and viable progress strategy, the prediction of tactical and strategic threats for the enterprise, its timely elimination, and the practical use of strategic management idea for sustainable development.

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.

Strategic Management Accounting Systems and Company Development Strategy

Auditor ◽  
2019 ◽  
Vol 5 (1) ◽  
pp. 25-30
Author(s):  
Екатерина Воронова ◽  
E. Voronova
Keyword(s):  
Strategic Management ◽  
Development Strategy ◽  
Value Chain ◽  
Management Accounting ◽  
Accounting Systems ◽  
Company Strategy ◽  
Management Accounting Systems ◽  
Strategic Management Accounting ◽  
Relationship Of ◽  
The Relationship

The article deals with the relationship of strategic management accounting and company strategy. The article deals with the following methods of strategic management accounting: value chain costing, clients and competitors are considered. Attention is paid to the comparison of traditional and strategic management accounting.

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.

Strategic Management Accounting – Overview of Current Problems and Perspectives

2019 ◽  
Vol 11 (1) ◽  
Author(s):  
Mariya Pavlova ◽  
◽  
◽  
Keyword(s):  
Strategic Management ◽  
Recent Literature ◽  
Management Accounting ◽  
Current Work ◽  
Traditional Management ◽  
Strategic Management Accounting

Strategic management accounting is considered a fast developing scientific sphere, part of the traditional management accounting. However, recent literature has increasingly criticized various aspects of strategic management accounting. Therefore, the aim of the current work is to identify the reasons behind these critics and propose ways to overcome them.

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