Interconnection between managerial accounting and analysis in the context of strategic management

Abstract

Introduction. Ability to integrate management accounting and its analytical support into enterprise management system in general became a matter of scientific research, which remains relevant and requires further study and improvement. Problem of deepening of management accounting informativeness, increasing of its efficiency and relationship with the analysis in the process of strategic management is the subject of debate in the pages of a wide range of domestic scientific publications.

Purpose. The aim of the article is to outline the nature of the relationship between management accounting and analysis in the process of company management; to define the meaning of strategic management; to study the possibility of strategic management application at the enterprise to ensure its effective existence and development in the current economic conditions.

The results (conclusions). The features of the organization of management accounting and its place in the overall system management are determined. The role of economic analysis in the management of the company is defined. The essence and importance of strategic management in the organization of the entity are considered. It has been specified on the problems and prospects of strategic management information base. The importance of the relationship between management accounting and management analysis in the context of accounting and analytical support strategic management is stressed. The requirements are determined as well as professional and personal qualities of an accountant analyst as an active participant of accounting and analytical process within strategic management. It has been specified the expediency of integration of subsystems of strategic management accounting and strategic analysis into the overall enterprise management system to ensure the successful implementation of its strategy.