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Interpretation and Mission of Strategic Managerial Accounting in Management of Enterprises

Author

Listed:
  • Alvina Oriekhova

    (Sumy National Agrarian University, Sumy, Ukraine)

Abstract

In modern conditions, managerial accounting is a connecting link between the accounting process and company management. The article elucidates the nature and mission of strategic management accounting in the management of enterprises. The etymology of strategic management accounting is explored, and the author's definition of this category is presented. The main differences between the traditional and strategic management accounting are defined. The features and main tasks of strategic management accounting are revealed. The components of strategic management accounting are grounded. It is proved that the process of strategic management accounting includes not only the actual accounting, but also strategic analysis, strategic planning and strategic control. The elements of internal and external information environment are identified for the purposes of strategic analysis. It is found that strategic management accounting is a system for collecting and processing information from the external and internal environment, which ensures the achievement of the strategic goals and objectives of the entity.

Suggested Citation

  • Alvina Oriekhova, 2016. "Interpretation and Mission of Strategic Managerial Accounting in Management of Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 45-49, June.
    • Handle: RePEc:iaf:journl:y:2016:i:2:p:45-49
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    File URL: http://www.afj.org.ua/en/article/373/
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    References listed on IDEAS

    as
    1. Valentyna Khodzytska & Larysa Ivchenko, 2014. "Strategic Management Accounting Within Business Entities Integrated Management System," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 50-55, March.
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      More about this item

      Keywords

      management; management accounting; strategic analysis; strategic planning; strategic control;
      All these keywords.

      JEL classification:

      • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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