Diagnosis in the Strategic Management Accounting System: Modern Trends and Approaches
The aim of the article is to justify methods, techniques and key indicators for diagnosing the effectiveness of the implementation of the enterprise strategic development, to highlight the conceptual approaches to conducting diagnosis of the effectiveness of the strategy implementation. Modern ap...
| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
PH "INZHEK"
2016-08-01
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| Series: | Problemi Ekonomiki |
| Subjects: | |
| Online Access: | http://www.problecon.com/export_pdf/problems-of-economy-2016-3_0-pages-192_198.pdf |
| Summary: | The aim of the article is to justify methods, techniques and key indicators for
diagnosing the effectiveness of the implementation of the enterprise strategic
development, to highlight the conceptual approaches to conducting diagnosis
of the effectiveness of the strategy implementation. Modern approaches to
the concept of “diagnosis” have been analyzed and the author’s vision of
diagnosing the effectiveness of the strategy implementation in the context
of the strategic management accounting has been suggested. The place and
role of diagnosis in the system of enterprise strategic management have been
substantiated. The methodical approach to determining the effectiveness
of the implementation of the enterprise strategy comprising four stages
has been proposed. As part of the approach there suggested formation of
a number of targets characterizing a certain list of enterprise strategies
allowing to conduct integral evaluation of each of the strategies and on the
basis of these indicators to obtain the aggregate integral index of the level
of the strategy implementation. However, unlike the existing methods, it is
proposed to compare not only actual and planned levels of the indicators,
but also determine what level of the strategy implementation corresponds
to each monetary unit spent on the implementation of the strategy |
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| ISSN: | 2222-0712 2311-1186 |