Provisions of strategic management in justification of the strategic account concept

Abstract

Purpose: the article aims to explore the theoretical position of strategic management in order to substantiate the concept of strategic accounting, also to identify features of the evolutionary development of strategic management, as well as the study of its methodological base. Discussion: for a successful strategic development of an economic entity, it is necessary to develop an accounting and analytical system (strategic accounting concept) that provides top management with adequate, relevant information for making strategic management decisions. The study should begin with the identification of methodological approaches to the concept of strategic management, leading to the formation of a system of views on the construction of specific models, the development of tools and procedures for strategic accounting. Results: the author identified the most important elements of the business environment that define the vector of accounting and analysis through the analysis of the key management process (assessment of the business environment).