Methodical bases of introduction of strategic management accounting in activity of dairy processing enterprises

Анотація

Introduction. The difficult current situation on the dairy market determines the relevance of the strategic vision of the development prospects of both the industry as a whole and of each individual enterprise in the enterprise management system. Business executives look for tools to develop a strategy based on real, objective information that comprehensively characterizes both the internal and external contours of the dairy enterprise recognizing the importance of defining a development strategy. These searches prove that traditional methods of management and economic analysis do not allow to gather all the necessary information, to identify the cause and effect relationship between the economic problems that arise at the enterprise and the strategic management decisions that result from them. It is possible to solve this problem by using strategic management accounting. Thus, the article defines the methodological bases for the implementation of strategic management accounting in the activities of dairy enterprises. Methods. Both general scientific (analysis, generalization, classification) and special methods of research (decomposition, algorithmization, graphic modeling) are used in the course of work on the articles. Results. The author of the article identified the stages of implementation of strategic management accounting, proposed a model of functioning of strategic management accounting at the dairy enterprise. Discussion. The implementation of the proposed recommendations allows to plan the activities and analyze the risks of implementing the enterprise strategy and on this basis to make management decisions on its optimization. The materials of this article provide an opportunity to determine the prospects for further research, which is to develop proposals for evaluating the effectiveness of implementing strategic management accounting in the activities of dairy enterprises of Ukraine. Keywords: strategic management accounting, dairy enterprises, implementation, stages, model, functioning.

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