Food Industry Economics

ISSN-print: 2411-4111
ISSN-online: 2312-847X
ISO: 26324:2012
Архiви

STRATEGIC MANAGEMENT ACCOUNTING AS A TOOL TO PROMOTE COMPETITIVENESS AND EFFICIENCY OF THE ACTIVITY OF THE ENTERPRISE

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N. Kuprina

Анотація

Approaches to the definition of essence of strategic management accounting in scientific works of
national and foreign scientists are considered. The objective necessity of its application at the enterprises of
Ukraine in the current conditions of the state and development of the economy and market relations which
requires the expansion of the range of its objects and methods of management accounting are
substantiated. The necessity of adaptation of foreign experience of organization and introduction of strategic
management accounting, are considered application of methods of its management to national economic
and market conditions, taking into account specificity in Ukraine. The place of strategic management
accounting as an instrument in the system of management of the efficiency of their activities and
competitiveness in the present conditions is given.

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Як цитувати
Kuprina, N. (2017). STRATEGIC MANAGEMENT ACCOUNTING AS A TOOL TO PROMOTE COMPETITIVENESS AND EFFICIENCY OF THE ACTIVITY OF THE ENTERPRISE. Food Industry Economics, 9(3). https://doi.org/10.15673/fie.v9i3.623
Розділ
Сучасні проблеми економіки підприємств
Біографія автора

N. Kuprina, Одеська Національна Академія Харчових Технологій

кафедра обліку та аудиту, к.е.н., старший викладач

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