Problems and Preconditions of Ensuring Effectiveness of the Accounting and Control of Implementation of the Enterprise Development Strategy
The main problem aspects of building an effective system of accounting and control at the strategic level of the enterprise are considered. The guidelines for the formation and management of this system in the modern business environment are outlined. The principles of ensuring effectiveness of the...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
PH "INZHEK"
2017-03-01
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| Series: | Problemi Ekonomiki |
| Subjects: | |
| Online Access: | http://www.problecon.com/export_pdf/problems-of-economy-2017-1_0-pages-178_183.pdf |
| _version_ | 1797334588957130752 |
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| author | Burlan Svitlana A. Katkova Natalia V. |
| author_facet | Burlan Svitlana A. Katkova Natalia V. |
| author_sort | Burlan Svitlana A. |
| collection | DOAJ |
| description | The main problem aspects of building an effective system of accounting and control at the strategic level of the enterprise are considered. The guidelines for the formation and management of this system in the modern business environment are outlined. The principles of ensuring effectiveness of the accounting and control of implementation of the enterprise development strategy are defined. Taking into account the identified problems of formation of accounting and control support for the implementation of the enterprise development strategy, a list of preconditions of the effective use of accounting and control tools in the strategic management of a modern enterprise is formulated. It is characterized by the focus on promoting the strategic management process and assessing the achievement of long-term objectives of the enterprise; orientation on processes and actions in terms of creation of cost of the enterprise and its production; identification of the cost-accounting factors having a long-term impact on the performance of the enterprise; interpretation of information on intangible resources as information of strategic significance; use of non-financial measures in the assessment of its processes and performance; comprehensive and flexible use of various approaches and methods of management accounting and control. |
| first_indexed | 2024-03-08T08:23:15Z |
| format | Article |
| id | doaj.art-305d62092efa4cb09f14495320290911 |
| institution | Directory Open Access Journal |
| issn | 2222-0712 2311-1186 |
| language | English |
| last_indexed | 2024-03-08T08:23:15Z |
| publishDate | 2017-03-01 |
| publisher | PH "INZHEK" |
| record_format | Article |
| series | Problemi Ekonomiki |
| spelling | doaj.art-305d62092efa4cb09f144953202909112024-02-02T05:11:14ZengPH "INZHEK"Problemi Ekonomiki2222-07122311-11862017-03-011178183Problems and Preconditions of Ensuring Effectiveness of the Accounting and Control of Implementation of the Enterprise Development StrategyBurlan Svitlana A.0Katkova Natalia V.1Candidate of Sciences (Economics), Associate Professor, Professor, Department of Accounting and Auditing, Black Sea State University named after P. MohylaCandidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Economic Analysis, Admiral Makarov National University of ShipbuildingThe main problem aspects of building an effective system of accounting and control at the strategic level of the enterprise are considered. The guidelines for the formation and management of this system in the modern business environment are outlined. The principles of ensuring effectiveness of the accounting and control of implementation of the enterprise development strategy are defined. Taking into account the identified problems of formation of accounting and control support for the implementation of the enterprise development strategy, a list of preconditions of the effective use of accounting and control tools in the strategic management of a modern enterprise is formulated. It is characterized by the focus on promoting the strategic management process and assessing the achievement of long-term objectives of the enterprise; orientation on processes and actions in terms of creation of cost of the enterprise and its production; identification of the cost-accounting factors having a long-term impact on the performance of the enterprise; interpretation of information on intangible resources as information of strategic significance; use of non-financial measures in the assessment of its processes and performance; comprehensive and flexible use of various approaches and methods of management accounting and control.http://www.problecon.com/export_pdf/problems-of-economy-2017-1_0-pages-178_183.pdfenterprisemanagement accountingstrategic accountingcontrolmanagementdevelopment strategyefficiencyresourcesresults |
| spellingShingle | Burlan Svitlana A. Katkova Natalia V. Problems and Preconditions of Ensuring Effectiveness of the Accounting and Control of Implementation of the Enterprise Development Strategy Problemi Ekonomiki enterprise management accounting strategic accounting control management development strategy efficiency resources results |
| title | Problems and Preconditions of Ensuring Effectiveness of the Accounting and Control of Implementation of the Enterprise Development Strategy |
| title_full | Problems and Preconditions of Ensuring Effectiveness of the Accounting and Control of Implementation of the Enterprise Development Strategy |
| title_fullStr | Problems and Preconditions of Ensuring Effectiveness of the Accounting and Control of Implementation of the Enterprise Development Strategy |
| title_full_unstemmed | Problems and Preconditions of Ensuring Effectiveness of the Accounting and Control of Implementation of the Enterprise Development Strategy |
| title_short | Problems and Preconditions of Ensuring Effectiveness of the Accounting and Control of Implementation of the Enterprise Development Strategy |
| title_sort | problems and preconditions of ensuring effectiveness of the accounting and control of implementation of the enterprise development strategy |
| topic | enterprise management accounting strategic accounting control management development strategy efficiency resources results |
| url | http://www.problecon.com/export_pdf/problems-of-economy-2017-1_0-pages-178_183.pdf |
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