FUNDAMENTALS OF ORGANIZATION OF STRATEGIC MANAGEMENT ACCOUNTING OF FINANCIAL RESULTS IN ECONOMIC ENTITIES
Keywords:
business entity, financial result, income, costs, expenses, profit, strategic management accounting of financial results.Abstract
The article describes the economic significance of the financial results of business entities, the existing problems in the assessment and classification of constituent indicators, as well as the direction of its strategic management accounting. The importance of improving financial performance strategic management accounting has been analyzed theoretically and practically, in particular the differences between types of accounts in order to properly formulate financial performance indicators and increase the impact of its information support function. Based on the results of research conducted on the topic, conclusions and recommendations for improving the strategic management accounting of financial results are given.
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