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Organizational approaches to modelling of the strategic accounting system of amalgamated business

Iryna KryshtopaORCID

Анотація

The article is devoted to substantiation of the type of the model of organization of the strategic accounting of the amalgamated business as an integrated and proposes three types of its modifications: integrative, consolidated and convergent. The proposed model takes into account: the classical types of management, standard levels of implementation of strategies, types of organizational management structures, form of authority and responsibility of business units as centers of responsibility, types of powers of the managing center, types of economic integration of business. The research also takes into consideration the situation when the divisions of the integrated business structure have a widely diversified business. In this case, the article proposes to construct special types of integration model for organizing the strategic accounting of the amalgamated business taking into account three qualitative characteristics of a widely diversified business. These characteristics include strategic type of business units, unique ways of management influence of the association for widely diversified businesses, determination of the types of desired synergy and ways of its implementation.

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