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ZENODO
Other literature type . 2023
License: CC BY
Data sources: ZENODO
ZENODO
Other literature type . 2023
License: CC BY
Data sources: Datacite
ZENODO
Other literature type . 2023
License: CC BY
Data sources: Datacite
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Determination of accounting tasks in accordance with the strategic goal of the enterprise

Authors: LALAKULYCH, M. Yu.; YUHAS, E. F.; SIMOCHKO, M. I.;

Determination of accounting tasks in accordance with the strategic goal of the enterprise

Abstract

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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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green