Typology of strategy in jastification strategic accounting

Abstract

Purpose: in order to justify the concept of strategic accounting, study the typology of existing strategies. Identify objects of strategic impact, as well as the establishment of information support for its implementation. Discussion: it is assumed that the differentiation of the objects of strategies focused on elements of the external business environment (competitors, suppliers, buyers, etc.) allows us to determine the information base of their development and implementation, which is formed by various types of accounting, in of which we are considering strategic accounting. The study should begin with the development of a typology and analysis of existing strategies that make it possible to single out their objects, which determine the formation of a system of views on the development of an information base for their implementation. Results: through the analysis of various typologies of strategies, internal and external factors that determine the vector of accounting and analytical work are identified. Control of internal factors is provided on the basis of traditional accounting information. The control of external factors is carried out on the basis of strategic accounting.