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Accounting & Analytical Data in the Context of Company's Financial Strategy


  • Tetyana Bochulya

    () (Kharkiv State University of Food Technology and Trade)


The Article overviews the role of accounting and analytical support in choosing the company's financial strategy. An attempt has been made to introduce accounting and analytical support as a set of interrelated technical & technological, organizational and managerial structures in their informational meaning that is adjusted for the development (selection) of financial strategy and its effective implementation. Scientific approaches to financial strategy concept understanding have been considered. Various aspects of accounting & analytical data while meeting the requirements of modern informational society have been grounded. The author's views on developing the accounting & analytical data usage model have been presented. The levels have been established as to the data provision for the development and implementation of business strategies depending on the company development direction. The proposed accounting & analytical data matrix will enable the managerial staff, during strategy developing procedure, not to limit themselves to the accounting part of the data volume but instead integrate the information links and financial and managerial accounting indicators to highlight the key data adjusted and suitable for making decisions on the company's financial strategy development.

Suggested Citation

  • Tetyana Bochulya, 2013. "Accounting & Analytical Data in the Context of Company's Financial Strategy," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 8-14, December.
  • Handle: RePEc:iaf:journl:y:2013:i:4:p:8-14

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    More about this item


    financial strategy; information; accounting & analytical support; matrix; financial management; information asymmetry;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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