Accounting system in providing management of strategy for development of agricultural enterprise: development prospects

Abstract

Problem setting. Modern business conditions require management of the company to focus on the issues of its further development. Managers of agrarian enterprises should take into account as far as possible the influence of various external and internal factors, anticipate future risks, the possibility of their avoidance and identify new goals aimed at the development of the enterprise. Any management decision involves obtaining information necessary for decision-making. Thus, there is a growing need for the establishment of the accounting system of the enterprise in terms of providing strategic management.

Recent research and publication analysis. The issue of accounting for strategic management of an enterprise is devoted to a number of works of foreign scientists – B. Ryan, K. Drury, K. Ward and domestic ones – I.V Alekseeva, P.Y. Atamasa, M.T. Bilukhi, R.F. Brukhansky, S.F Head, T. Davydyuk, A.V Dovbusha, K.P Zamoyskaya, O.A. Zorina, G. G. Kiireceva, O.P. Kundria-Vysotskaya, P.O. Kutsyk, I.O. Makarenko, P.Y. Pushkarya, VS Rudnitsky, S.F. Legenchuk, V.Z. Semanyuk, V.Yu.Tsaruka, A.O. Fatenok-Tkachuk, L.V. Chizhevskaya.

Taking into account the fact that the integrity of the strategic management of the company's accounting records has not been achieved, it became expedient to consider these discussion issues.

The purpose of writing the article is to study the theoretical provisions regarding the information provision of strategic management of the development of agricultural enterprises and the search for further directions of its practical realization.

In order to consider the issues of ensuring the accounting system of management of the development strategy of the enterprise, the essence of the development strategy of the enterprise, its types (models) and the main stages of realization were investigated.

Critical analysis of the problems of the formation of accounting information, which can satisfy most of the requests of managers of agricultural enterprises, showed that today the academics of the accounting branch allocate different systems of formation and provision of information managers in the part of strategic management.

The main attention in the work is focused on summarizing the views of the scholars that have developed over the past two decades on the nature and place of strategic accounting in the accounting system of the enterprise. Based on the analysis, it was determined that a single approach has not been formed to date. Some scholars consider strategic accounting as a separate information system that goes far beyond accounting. Some scholars hold the view that strategic accounting combines different types of accounting.

The author comes to the conclusion that the visible feature of the division of accounting both in theory and in practice can be the information that it is formed and is distinguished by its characteristic features, in particular, the way of formation, processing, content, form and purpose, and the methodological basis of accounting, which determines its features and distinguishes it from among other management functions.

Conclusions of the research. Comparing the relevant approaches to accounting for strategic management of agrarian enterprises, the idea that the basis of accounting improvement in the part of the strategic management information service is the study of information needs of management in terms of stages and levels of enterprise management. This, in turn, will enable to objectively determine the necessary parameters of information data, which will become the basis for finding further directions for improving the methodology of the existing accounting system. The issue of the need to allocate a separate subsystem of strategic accounting in the accounting system remains a controversial issue.

Keywords: accounting system, strategic accounting, strategic development, information, information provision, management