STRATEGIC MANAGEMENT ACCOUNTING: NEW TASKS AND DEVELOPMENT PROSPECTS
The article substantiates the relevance of the organization of the system of strategic management accounting in the conditions of unstable financial and economic environment of enterprises. In the works of Russian and foreign scientists, approaches to determining the essence of strategic accounting, stages of its development, goals, tasks, functions, elements and tools are studied. The content of the concept of "strategic accounting", which is an element of the system of accounting and analytical support of the company's activities and is aimed at forecasting the company's activities taking into account external factors, is clarified. The distinctive features of strategic management accounting in an industrial enterprise are shown. A comparative analysis of accounting, management and strategic accounting was carried out, which showed that it is largely based on accounting and management accounting data, but expands their boundaries, is aimed at predicting the future state of enterprises and is used in its implementation.