Organization of strategic management accounting in an innovative economy

UDC 338.2

Authors

Biimyrsaeva E. M.,
Candidate of Economic Sciences, Associate Professor International University of Innovative Technologies, Kyrgyz Republic, Bishkek
Suinalieva N. K.,
Candidate of Economic Sciences, Associate Professor International University of Innovative Technologies, Kyrgyz Republic, Bishkek
Khusainova E. Yu.,
Senior Lecturer, International University of Innovative Technologies Kyrgyz Republic, Bishkek

Abstract

This article addresses the issues of strategic management accounting. It is revealed that the strategic approach involves a comprehensive analysis of the external environment in which the enterprise operates or will operate. The main characteristics of strategic management accounting are strategic orientation, goal orientation, maximum informatization and automation, the use of innovative technologies in modern accounting for reliable and complete reflection of network processes, phenomena and environmental factors. A mathematical model of strategic management accounting is proposed.

Keywords

strategic management accounting, mathematical model, accounting information, innovative technologies, business processes.