Determination of accounting tasks in accordance with the strategic goal of the enterprise
Authors/Creators
Description
The subject of the study is the definition of accounting tasks in accordance with the strategic goal
of the enterprise.
The purpose of the study is to determine the stages of the process of strategic management of
the enterprise in the context of determining the tasks of accounting.
Research methods. The work uses the dialectical method of scientific knowledge, the method of
analysis and synthesis, the comparative method, and the method of summarizing data.
Work results. The article reflects the main stages of the management cycle. The determining role
of accounting information in establishing the enterprise's goals and developing a way to achieve them,
i.e. strategy, is substantiated. A list of principles of strategic management is defined.
Conclusions. It was established that the process of strategic management is limited to a certain
management cycle and includes several stages: 1st stage – a complex process of strategic planning,
in particular, the process of strategy development; 2nd stage – strategy implementation; 3rd stage –
control over the implementation of the strategy;4th stage– strategy adjustment. The determining role
of accounting information in establishing the enterprise's goals and developing a way to achieve them, i.e. strategy, is substantiated. Based on the definition of the list of principles of strategic management, the
importance of the implementation of the principle of accounting and reconciliation of external and internal
factors of the enterprise's development was revealed in the implementation of strategic management. It
has been established that the market behavior strategy adopted by the management directly influences
on the content and organization of accounting at the enterprise. Based on this, the tasks of the accounting
system are determined in accordance with the strategy chosen by the enterprise.
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