An integrative model of the strategic management accounting at the enterprises of chemical industry

Автор: Glushchenko Aleksandra Vasilyevna, Yarkova Ilona Valeryevna

Журнал: Вестник Волгоградского государственного университета. Экономика @ges-jvolsu

Рубрика: Финансы. Бухгалтерский учет

Статья в выпуске: 2 (35), 2016 года.

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Currently, the issues of information and analytical support of strategic management enabling to take timely and high-quality management decisions, are extremely relevant. Conflicting and poor information, haphazard collected in the practice of large companies from unreliable sources, affects the effective implementation of their development strategies and carries the threat of risk, by the increasing instability of the external environment. Thus chemical industry is one of the central places in the industry of Russia and, of course, has its specificity in the formation of the informationsupport system. Such an information system suitable for the development and implementation of strategic directions, changes in recognized competitive advantages of strategic management accounting. The issues of the lack of requirements for strategic accounting information, its inconsistency in the result of simultaneous accumulation in different parts and using different methods of calculation and assessment of indicators is impossible without a well-constructed model of organization of strategic management accounting. The purpose of this study is to develop such a model, the implementation of which will allow realizing the possibility of achieving strategic goals by harmonizing information from the individual objects of the strategic account to increase the functional effectiveness of management decisions with a focus on strategy. Case study was based on dialectical logic and methods of system analysis, and identifying causal relationships in building a model of strategic management accounting that contributes to the forecasts of its development. The study proposed to implement an integrative model of organization of strategic management accounting. The purpose of a phased implementation of this model defines the objects and tools of strategic management accounting. Moreover, it is determined that from the point of view of increasing the usefulness of management information and the quality of strategic decisions, a radically new approach is required for the accounting of the strategic costs. In this regard, the author developed the concept of strategic cost accounting for chemical industry, based on a strategic analysis of critical areas of managerial accounting; recommended chart of accounts advanced accounting strategic cost by type and formed typical correspondence of accounts in management accounting in relation to strategic budgets and financial accounting.


Strategy, strategic management accounting, strategic costs, strategic budgeting, tools of strategic accounting, integrative model of organization of strategic management accounting

Короткий адрес:

IDR: 14971378   |   DOI: 10.15688/jvolsu3.2016.2.11

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