Reasons of development of strategically-oriented system of accounting

Abstract

Introduction. Current business conditions and new management requirements demand the latest models of accounting and information management support, which causes the need for development of strategically-oriented accounting systems. Logical precondition for a statement of eligibility of strategic account for enterprises of Ukraine should become the analysis of the causes of the feasibility of development of accounting and analytical support of the strategic management in order to specify the requirements which are formulated by management of the company up to construction of  a strategically-oriented accounting system.

Purpose. Monitoring of reasons of the necessity of the development of strategically-oriented accounting system for formulation of the adequate preconditions to build a system of accounting and analytical support for strategic management.

Results. Monitoring and generalization of the reasons of the necessity of construction of a system of strategic accounting allow to state that external factors (General) - change of parameters of the enterprise in the modern business environment and internal (direct accounts): construction of a comprehensive management information system (on internal and external environment) to make strategic management decisions; enhance of the value and role of management accounting as a part of the management information system; feasibility of forming a system of cost management based on strategically-oriented accounting system are the preconditions for its emergence. The service function of accounting as a practical activity is grounded on the basis of analysis of the reasons of a necessity of construction of strategically-oriented accounting system.