Purpose: In the framework of this study, an analysis of domestic experience in the formation of a methodology for conducting strategic economic analysis was carried out. Design: The behavior of strategic economic analysis, in authors' opinion is defined as a certain process involving several stages, the result of which will be a map for effective strategic business goals. Findings: The authors have distinguish traditional (statistical), economic-mathematical and special techniques in the system of methods of strategic economic analysis; they emphasize the relevance of tools of strategic economic analysis for a commercial organization operating in modern economic conditions, but they focus on the prospects of development in the field of improvement and expansion of the methodological base of this science. Practical implications: The authors substantiated the need to include budgeting in the system of methods of strategic economic analysis and developed an algorithm for conducting strategic economic analysis of the activities of a commercial organization. Originality: As a result of the methodological foundations of strategic economic analysis, a scheme for the correspondence of its methods to the stages of its organization was developed.
The concept of value-based management is one of the newest cost management technologies of an enterprise. Purpose of this paper: to justify that value-based management accounting and analysis will allow creating an information base for understanding the result of an enterprise activity from the standpoint of the actual value growth. Results: using the methods of analysis, the authors defined the concepts of value-based management accounting and analysis, and revealed their advantages as compared with the financial indicators of an enterprise organization for performance evaluation. Research applications: senior management and company managers can use the results achieved in this study for the effective development of an enterprise.
Business activities are characterized by risks, since all responsibility for an incorrect decision falls on the business entity with a loss. One of the necessary functions for business is to assess risks and develop solutions to minimize them or other strategies to limit the consequences of the negative impact of risk events. It is considered that organizations do not have the risk accounting system necessary to manage them. However, as the history of accounting development and its transformation into financial accounting shows, risks are successfully taken into account in system accounting. At the same time, we consider the risks of loss of asset value, return of accounts receivable, occurrence of additional obligations in excess of the usual ones, inflation risks, and some others. Their accounting methods are ambiguously regulated, and many problematic aspects remain, including the conceptual and methodological apparatus for risk accounting. Among the problems, management is not prepared to use the final information based on the results of risk accounting. This article is devoted to the consideration of these issues.
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