THE ESSENCE AND PLACE OF STRATEGIC MANAGEMENT ACCOUNTING IN THE ENTERPRISE MANAGEMENT SYSTEM
Abstract
In the context of increasing turbulence of the external environment, intensifying competitive pressure, and growing complexity of strategic management processes, enterprises face a rising need to develop effective accounting and analytical support systems for managerial decision-making. Strategic management accounting acquires particular significance in this context, as it provides information support for the formulation, implementation, and adjustment of enterprise development strategies. At the same time, the current state of strategic management accounting is characterized by conceptual fragmentation, which determines the relevance of studying its essence and defining its place within the enterprise management system. The purpose of the article is to provide a theoretical substantiation of the essence and to determine the place of strategic management accounting in the enterprise management system, as well as to clarify its role in ensuring strategic development and enhancing the effectiveness of managerial decisions. The methodological framework of the study is based on general scientific and special research methods, including analysis and synthesis, induction and deduction, comparative analysis, and systemic as well as structural-functional approaches. The results of the research substantiate the expediency of considering strategic management accounting as a conceptually independent subsystem of enterprise management that performs the function of an information and analytical core of strategic management. A comparative analysis of operational and strategic management accounting made it possible to identify their fundamental differences in terms of objectives, management levels, time orientation, sources of information, and functional focus. The global management accounting principles are interpreted as a conceptual framework for shaping the content and functional scope of strategic management accounting, while the directions of their implementation and the corresponding managerial effects within the management system are systematized. The place of strategic management accounting within the enterprise management system is determined, reflecting its integrative role in the interaction between strategic management, the internal and external environment, and the managerial decision-making process. The practical value of the obtained results lies in the possibility of applying the formulated provisions to improve strategic management systems, enhance the reliability of strategic decisions, increase managerial adaptability, and ensure long-term value creation.
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