СТРАТЕГИЧЕСКИЙ УПРАВЛЕНЧЕСКИЙ УЧЁТ

Аннотация

The article examines the essence of strategic management accounting as a key tool for making long-term management decisions. The distinctive features of strategic accounting are analyzed in comparison with traditional management and financial accounting. Particular attention is paid to the methods of collecting and analyzing information aimed at identifying the competitive advantages of the organization, assessing the external environment, strategic planning and forecasting. The article also examines such strategic management accounting tools as a balanced scorecard, value chain analysis, benchmarking and activity-based accounting (ABC/ABM). The importance of integrating strategic accounting into the corporate management system to improve efficiency and sustainable business development is revealed. Based on the https://scientific-jl.com/ped 3 65 Volume-80, Issue-1, April -2025 “PEDAGOGS” international research journal ISSN: 2181-3027_SJIF: 5.449 study of modern approaches, a conclusion is made about the need to introduce strategic management accounting into the practice of domestic enterprises to ensure their competitiveness in a globalized economy. Key words: strategic accounting, management accounting, strategic planning, balanced scorecard, value chain analysis, benchmarking, competitive advantages, ABC method, long-term management, strategic analysis.