Strategic accounting as an information platform for making management decisions under uncertainty of the business environment
DOI:
https://doi.org/10.35774/visnyk2025.04.073Keywords:
strategic accounting, managerial decisions, information support, uncertainty of the business environment, risks, analytical methods, digital technologies, accounting theoryAbstract
Introduction. Strategic accounting in modern conditions serves as an essential information platform to ensure effective managerial decision-making amid uncertainty in the business environment. Intensified competition, globalization risks, and the variability of external factors necessitate a fundamental reassessment of accounting approaches with a focus on strategic perspectives.
Objective. The purpose of the article is to investigate the role of strategic accounting as a tool for providing information support to managerial decision-making under conditions of increased uncertainty and to develop practical recommendations for its effective implementation.
Methods. The methodological basis of the study comprises general scientific methods of analysis and synthesis, systematization, and generalization, as well as methods of strategic analysis, forecasting, and modelling.
Results. The article reveals the essence and identifies key objectives of strategic accounting, focusing primarily on the analysis of financial and non-financial indicators, assessment of external and internal risk factors, as well as generating information for developing and adjusting enterprise strategies. It is determined that strategic accounting is a crucial prerequisite for making justified decisions at various management levels, especially under conditions of risk and dynamic business environments. Specific recommendations are proposed regarding its integration into enterprise management systems, including the use of digital tools, automation of data collection and analysis processes, contributing to rapid responsiveness to changes in the business environment.
Prospects. Further research prospects involve detailing methods and technologies of strategic accounting to improve enterprise adaptability to current conditions and maximize the effectiveness of their operations.
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