Процес формування облікового забезпечення стратегічного планування в контексті ведення в управлінському обліку

Abstract

The questions of accounting support of strategic planning in the context of management accounting was highlighted in the article. The role of introduction of a step-by-step process of formation of accounting of strategic planning is determined. The main economic-financial landmarks, which serve as information indicators for forming the basis of management accounting, the role of accounting for analytical work and business planning, were considered. The artile determined information content indicators of the development of new technologies related to doing business, the emergence of new types of enterprises, new services (changing the business landscape), which enable to effectively work in the competition. Specifies the role of controlling as a way to ensure the effective functioning of managerial accounting.