The Use of Accounting Engineering Elements in Strategic Accounting

摘要

In the Russian Federation a working system for presenting accounting information, that will allow to use all existing reserves with the greatest efficiency, is vital for successful business operations. Nowadays, making important managerial decisions is impossible without external and internal information. The concept of strategic management accounting is the only way to systematize the acquired information about the basic parameters of the external and internal environment. With the use of this type of accounting, the information about external factors in the macro-environment is generated within the monitoring system, with the results being taken into account when making decisions. The use of various methods and tools of strategic accounting, including accounting engineering tools, will enhance establishing all business processes and getting maximum result from financing and operating activities.