Strategic accounting: concept, content

Abstract

It is being developed the author's vision of the concept of strategic accounting. Researched categorical and instrumental apparatus of strategic accounting. The analytical content of the strategic accounting tools is substantiated. The features of its evolutionary development are revealed differentiated by the authors in the historical periods; defines the characteristics of the model of strategic accounting, prove it is caused by the factors of decentralization of management, the influence of competition, value-driven vision.