Theoretical basis of strategical account in the strategical management.
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Keywords:
strategic management, strategic accounting, strategic analysis, company’s development strategy, traditional management accounting, company’s competitiveness, external information, control of the company’s strategy, cost management,Abstract
According to its becoming concept the strategic management has faced with concepts such as information collection, budgeting, costs, cost optimization. These areas help to create a single picture as when negotiating a general introduction to the development of the organization, and taking into account the quality and cost. The aim of the article is the consideration of the theoretical foundations of strategic management in conjunction with the strategic account. For this is given the controversy of the authors, they examine the emergence of strategic management, strategic cost accounting methods, and strategic accounting. Nowadays, the research area of strategic management includes all of the tools of this type of control. If we have considered earlier only some models that take into account the life cycle of a firm, the goods, today the market requires including in the tools of strategic management the issues such as cost accounting, business process optimization, cost optimization, building of a balanced scorecard, and strategic accounting of regulatory costs. In this context, strategic accounting acts as a special tool for strategic management.References
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Известия №1 (1) 2013.
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2 Simmonds K. Strategic management accounting for pricing: a case example // Accounting and Business Research, 1982.12(47). P.206-214.
3 Kaplan R.C. and D.P. Linking Strategy to planning and Budgeting //Harvard Business School Publishing. 5/15/00.3p.
4 Kaplan R.C., Norton D.P. the Strategy Focused Organization: How Balanced Scorecard Companies Thrive In The New Business
Environment // Harvard Business School Press, 2000 (в).
5 Smith G.D.6 Arnold D.R. and Bizzel B.G. Business Strategy and Policy. Boston: Houghton Miffin, 1998.
6 Bromwich M. the for strategic management accounting: the role of accounting information for strategy in competitive markets
// Accounting, Organization and Society, 1990, 1. P. 27-46.
7 Тайгашинова К.Т. Управленческий учет – система информационной поддержки управления. Вестник академии наукРК. №3. – Алматы, 2003.
8 Innes J. Strategic management accounting // Handbook of management accounting, 1998.
9 Райан Б. Стратегический учет для руководителя \ Пер.с анг. Под.ред.В.А.Микрюкова. – М.: Аудит, ЮНИТИ, 1998. – 616 с.
10 Lord B.R. Strategic management accounting: the emperors new clothes? // Management Accounting Research, 1996. 7(3)P. 347-366.
11 Ward Keith. Strategic Management Accounting // Butterworth – Hienemann., CIMA, 1999.307 p.
12 Уорд К. Стратегический управленческий учет / Пер.с анг. – М. ЗАО «ОЛИМП – БИЗНЕС» , 2002. – 618 с.
13 Ивашкевич В.Б., Бухгалтерский управленческий учет: Учебник для вузов. – М.: Юрист, 2003. – 618 с.
14 Керимов В.Э. Стратегический учет / Издательство: Омега-Л, 2010. – 168 с.
15 Исраилов М.И., Уметалиев А.С. Анализ показателей эффективности государственных закупок, товаров, работ и услуг.
Известия №1 (1) 2013.
16 Айтжанова Ж.Н. Стратегический учет собственности: теория и практика (на материалах Республики Казахстан): автореф.докт.экон.наук. – Алматы, 2003. – 47 с.
17 Шанк Дж.,Говиндараджан В. Стратегическое управление запасами / Пер.с англ. – СПб.:ЗАО «Бизнес Микро», 1999. – 288 с.
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Satayev, S. A. (2015). Theoretical basis of strategical account in the strategical management. Journal of Economic Research &Amp; Business Administration, 106(6), 58–66. Retrieved from https://be.kaznu.kz/index.php/math/article/view/492
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