Formation of strategic management accounting of cost management group Cover Image

Формування системи стратегічного управлінського обліку в управлінні вартістю підприємства
Formation of strategic management accounting of cost management group

Author(s): Karina Satusheva
Subject(s): Economy, National Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration, Socio-Economic Research
Published by: Кіровоградський національний технічний університет
Keywords: strategic management accounting; enterprise value; balanced scorecard;

Summary/Abstract: The article is devoted to the development of strategic management accounting to solve problems cost management company. It is noted that scientific and methodological basis to improve the mechanism of enterprise cost management lies in the application of management accounting in the Balanced Scorecard. The paper shows the sequence of development strategies and the management of market capitalization on the basis of strategic management accounting. The authors developed a strategic map, which formalizes the structure of the balanced scorecard as a part of strategic management accounting.