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Improvement of the Tool of Strategic Management Accounting

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International Scientific Conference Energy Management of Municipal Facilities and Sustainable Energy Technologies EMMFT 2019 (EMMFT 2019)

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Abstract

Trends in increasing competition, the growing dynamics of business, manifested in the transience of strategic guidelines, lead to an objective need for a fundamental review of the main approaches to management in enterprises. In order to ensure the effective use of existing production resources and achieve sustainable economic development of enterprises, it is necessary to apply modern approaches and systems of management. One of such approaches is the concept of strategic management that allows connecting the corporate strategy of the enterprise with its organizational processes, considering problems of development in modern conditions of management. The purpose of the article is to justify the theoretical provisions and develop practical recommendations for the organization and practical application of tools of strategic management accounting. Objectives of the research: to study the content and role of strategic management accounting as an information base for making strategic management decisions; to substantiate the thesis about changing priorities of strategic management accounting at different stages of the life cycle of manufactured products; to develop a complex of unified forms of management reporting, necessary for the organization of strategic management accounting and segmental analysis. When writing this article, such methods as analysis of scientific and theoretical sources, system approach, method of comparative analysis, generalization were used. The results presented in the article allow estimating profitability of production and key clients of the enterprise, carrying out a general estimation, and raising efficiency of activity of economic entity within the limits of strategic management accounting.

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Author information

Authors and Affiliations

  1. Kazan State Agrarian University, Karl Marx, 65, 420015, Kazan, Russia

    Guzaliya Klychova, Alsou Zakirova, Aigul Klychova & Ullah Raheem

  2. North Caucasus Institute (Branch) of the All-Russian State University of Justice (RPA of the Ministry of Justice of Russia), Agasieva, 87, 367008, Makhachkala, Russia

    Shakhizin Alibekov

  3. Bugulma Branch of the Kazan National Research Technological University, Krasnoarmeyskaya 9, 423230, Bugulma, Russia

    Vitaly Morunov

Authors
  1. Guzaliya Klychova
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  2. Alsou Zakirova
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  3. Shakhizin Alibekov
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  4. Aigul Klychova
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  5. Vitaly Morunov
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  6. Ullah Raheem
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Corresponding author

Correspondence to Alsou Zakirova .

Editor information

Editors and Affiliations

  1. Peter the Great St.Petersburg Polytechnic, Saint Petersburg, Russia

    Vera Murgul

  2. Saint Petersburg State University of Architecture and Civil Engineering, Saint Petersburg, Russia

    Viktor Pukhkal

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Klychova, G., Zakirova, A., Alibekov, S., Klychova, A., Morunov, V., Raheem, U. (2021). Improvement of the Tool of Strategic Management Accounting. In: Murgul, V., Pukhkal, V. (eds) International Scientific Conference Energy Management of Municipal Facilities and Sustainable Energy Technologies EMMFT 2019. EMMFT 2019. Advances in Intelligent Systems and Computing, vol 1258. Springer, Cham. https://doi.org/10.1007/978-3-030-57450-5_58

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