IMPROVING THE METHODOLOGY OF STRATEGIC MANAGEMENT ACCOUNTING OF FINANCIAL RESULTS
DOI:
https://doi.org/10.47390/A1342V3I4Y2023N10Keywords:
strategic management account, financial indicators, non-financial indicators, strategic forecast balance.Abstract
In the article, within the framework of the study, the results of scientific research of representatives of various scientific schools are critically analyzed, their recommendations are summarized and, based on the results, the financial and non-financial indicators of economic entities, as well as the mechanism for drawing up a strategic forecast balance on their basis, are described in detail. The article also analyzes and provides recommendations on a set of strategic performance indicators that allow enterprises to assess the effectiveness of strategic management of financial results through non-financial and financial indicators.
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