Methodological approach for the evaluation of the strategic stability of enterprises on the basis of information platform of strategic management accounting

Abstract

Introduction. Ensuring the sustainable development of the company in the long run actualises the introduction of effective mechanisms for threats evaluation of the  internal and external environment in order to neutralize their impact on the stability of the company. This fact requires the necessity to look for methodical approaches to the evaluation of strategic stability of enterprises that have enabled a high degree of reliability in order to determine its level and to detect threats in time. Organisation and development of strategic management accounting should contribute to the formation and presentation of information in the rocess of assessing the strategic stability of enterprises.

Goal. The purpose of the study is to substantiate the author's methods of enterprises strategic stability evaluating on the basis of accounting and analytical data of the strategic management accounting.

Research Methodology. The methodology is based on a systems approach. With the help of this approach it is implemented a combination of complex economic phenomena in a single process. The structural approach is used to develop a consistent algorithm acts as a basis methodical approach to the evaluation of strategic stability. The concept of balance is the basis for decomposition of indicators . The theory of fuzzy sets has been used to assess the strategic stability of enterprises.

Results. The methodical approach to the evaluation of strategic stability of enterprises is based on a combination of methods of diagnostics tools of the theory of fuzzy sets. It provides strategic sustainability ranking of companies.According to the level they have achieved their value can be determined as very low, low, adequate, or high one. We have proosed the algorithm for the evaluation of strategic stability of the company, which includes structural preparatory, analytical and evaluation stages. The application of the theory of fuzzy sets to the task of evaluating the strategic stability of the compan has been grounded. This fact made it possible, on the one hand, reduce quality expert evaluation to quantitative or numerical (though they are unclear). On the other hand it allowed to introduce non-financial indicators along with financial indicators into the model. The use of petal chart has provided an opportunity to illustrate the results of the evaluation of strategic stability of all components with the ability to conduct a comparative analysis.

Our results of the investigation show that the proposed method in practice of domestic enterprises can raise analytical capabilities of diagnosticis and implement multi-evaluation of strategic stability of enterprises.