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Учетная стратегия экономического субъекта как фактор управления стоимостью бизнеса // Accounting Strategy of a Company as a Factor in the Management of Business Value

Author

Listed:
  • SVETLANA Ponomareva V.

    (Department of auditing and internal control, Saint Petersburg State University of Economics)

  • СВЕТЛАНА Пономарева ВАЛЕРЬЕВНА

    (Санкт-Петербургский государственный экономический университет)

Abstract

The article deals with the features of formation of the accounting strategy of the company as a factor in the management of business value. From the point of view of financial theory, the indicative financial strategy depends on the content of the account strategy, the adequacy of the company’s mission and the financial interests of the owners. Information of accounting, analysis and auditing should become the methodological basis for planning, budgeting and forward-looking strategies of money indicators, normative cost, economic analysis and internal control in competitive conditions and in case of the gradual lifting of the excessive companies (economically unjustified) legal restrictions of limitations on the choice of accounting policies and methods of evaluation indicators of financial statements. В статье рассматриваются особенности формирования учетной стратегии экономического субъекта как фактора управления стоимостью бизнеса. С позиций финансовой теории от содержания учетной стратегии, ее адекватности миссии компании и направленности на реализацию финансовых интересов собственников зависят индикативные показатели финансовой стратегии. Информация, генерируемая системой бухгалтерского учета, анализа и контроля в условиях конкурентного рынка и постепенного снятия с экономических субъектов излишних (экономически неоправданных) нормативно-правовых ограничений на выбор элементов учетной политики и методов оценки показателей бухгалтерской отчетности, должна стать методической основой для осуществления процессов планирования/бюджетирования и прогнозного стратегирования стоимостных показателей, нормирования затрат, экономического анализа и внутреннего контроля.

Suggested Citation

  • SVETLANA Ponomareva V. & СВЕТЛАНА Пономарева ВАЛЕРЬЕВНА, 2017. "Учетная стратегия экономического субъекта как фактор управления стоимостью бизнеса // Accounting Strategy of a Company as a Factor in the Management of Business Value," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 4, pages 67-72.
  • Handle: RePEc:scn:accntn:y:2017:i:4:p:67-72
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