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Strategic Management Accounting Within Business Entities Integrated Management System


  • Valentyna Khodzytska

    () (Kyiv National Economic University named after Vadym Hetman)

  • Larysa Ivchenko

    (Kyiv National Economic University named after Vadym Hetman)


Proposed by scientists in the late 80s, new approaches to be up-to-date with the competitive business environment, led to identification of the so-called strategic management accounting. The article covers the main aspects of the impact of strategic management accounting on making efficient management decisions in comprehensive system of business entities management. Based on the study of scientific approaches to the concept of strategic management accounting in modern conditions the authors propose their own interpretation of 'strategic management accounting' term and efficient business entity management. The management stages have been analyzed. The research highlights the strategic management accounting guidelines on the development of modern knowledge system that combines the accounting concepts for effective management decisions. According to the authors, the purpose of such management decisions is the development of business entities strategies and providing sustainable competitive advantages in business environment.

Suggested Citation

  • Valentyna Khodzytska & Larysa Ivchenko, 2014. "Strategic Management Accounting Within Business Entities Integrated Management System," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 50-55, March.
  • Handle: RePEc:iaf:journl:y:2014:i:1:p:50-55

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    More about this item


    strategic management accounting; business entities management; up-to-date competitive environment; development of effective management decisions;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General


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