BACKGROUND AND DEVELOPMENT TRENDS OF INTEGRATED ACCOUNTING INFORMATION IN THE MANAGEMENT SYSTEM
Developing strategic management at the micro - and meso-levels on the example of holding structures of priority economic sectors, we should identify the critical areas, conjugate between a scientific tasks, the solution of which, in our view, would let to design and develop a new concept of integrated strategic management accounting, analysis and control. As deeper one or another direction of management accounting is developed, so more we determined the points of contact to him with information for other systems: forecasting, planning, budgeting, monitoring, analysis and etc. Therefore, even the main stages on the formulation of management accounting in the enterprise can not be perfectly adapted for each specific case. The necessity to integrate the information to solve the strategic problems led to the development of so-called integrated accounting and reporting systems. The article considered the theory and the possibility of rationale integrated accounting information in the management system, the central place in which is allocated to the strategic reporting and its indicators, developed in accordance with the concept of sustainable development of organizations. The formation of goals and enterprise strategies growth influence: economic and political situation in the country; demographic situation and social problems; suppliers, customers and the company's market positioning; competition; demographic situation; as well as legislative and regulatory acts. It is clear that the formation of information, on which base management decisions is taken, is affected by a set of strategic objectives, which are carried out within the framework of current and operational management. It is necessary to focus on the performance indicators so thar to achieve sustainable development of the organization in the future.