Problem of implementation of strategic management accounting at the enterprise

UDC 657.6

Authors

Pokshivanova O. P.
assistant, department of Economics of High-Tech Production,Saint Petersburg State University of Aerospace Instrumentation, St. Petersburg

Abstract

The article provides the rationale for the implementation of the process of strategic management accounting, the principles of its construction for more efficient functioning of the business entity based on strategic and man-agerial decisions. The main tasks are given, having solved which, the enterprise will have a management accounting system that is able to work effectively. The problems associated with the implementation of management accounting in or-ganizations and ways to resolve them are revealed. The introduction of manage-ment accounting is an essential element of economic and business development.

Keywords

strategic management accounting, management decisions, fi-nancial indicators, non-financial indicators, cost accounting.