Abstract
The main task of the enterprises is timely adaptation to dynamically changing conditions of the market in order to form an optimal development strategy. The given task is achievable only under condition of introduction of scientifically proved model of complex information-analytical maintenance of strategic management. The aim of the article is the development of organizational-methodical provisions and practical aspects of strategic management accounting at the enterprise as a system of information support of strategic management. Objectives of the research: to study modern concepts of strategic management accounting, in particular, the concept of alternative costs, a variety of cost drivers, construction of industry value chains; to identify areas of improvement of modern practice of organization and application of strategic management accounting at enterprises, to highlight the main principles of selection of key performance indicators of enterprises; to offer an algorithm of competitor rating analysis based on information support of strategic management. When writing this article, such methods as analysis of scientific and theoretical sources, system approach, method of comparative analysis, generalization were used. The research contains practical recommendations in the field of methodological support of strategic management accounting, aimed at improving the efficiency of processes of development and implementation of strategic management decisions.
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Zakirova, A., Klychova, G., Mukhamedzyanov, K., Zakirov, Z., Nigmetzyanov, A., Yusupova, A. (2021). Information and Analytical System of Strategic Management of Activities of Enterprises. 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_59
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