UDK 338.43 Экономика сельского хозяйства. Продовольственный комплекс
The scientific article presents the results of scientific research on the problems of formation and development of strategic accounting in the agricultural sector of the economy, considers the concept and presents practical application of methods in the industry aspect. It contains a theoretical study of the issues of refraction of methods for improving the activities of enterprises in the agricultural sector of the economy, in particular strategic analysis, strategic control and strategic management. It is indicated that strategic management accounting is aimed at using information oriented to the long-term perspective. It is noted that strategic accounting is inextricably linked with financial and management accounting. It is indicated that the influence of the internal environment of the enterprise is characterized by a constant and direct impact on the economic result of its functioning. The methodological, practical and innovative functions of strategic accounting in the agricultural sector of the economy are disclosed. The goal of strategic accounting is identified, it is noted that successful implementation of the goal is impossible without effective solution of problems, that is, prescribed work or its part, which must be performed in a predetermined way within certain timeframes and with a certain result. Tasks for successful implementation of the goal are developed. It is indicated that strategic accounting affects the economy of an agricultural enterprise through the analysis of the internal and external environment, the components of the internal environment of the enterprise are disclosed. The external environment of an agricultural enterprise consists of two spheres of activity: macro-environment (remote environment) and microsphere (industry (or close) environment). It is noted that the methodology of strategic analysis of the internal environment of an agricultural enterprise includes an analysis of strengths and weaknesses.
strategic accounting, agricultural production, strategic analysis, internal environment, external environment, strengths and weaknesses analysis
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