THE TOOLS OF STRATEGIC MANAGEMENT ACCOUNTING

The article has reviewed the history of development of strategic accounting from a subsystem of the administrative accounting; the basic content of strategic administrative accounting from the point of view of various scientists has been revealed. The most appropriate tools of the strategic administrative accounting for the existing market conditions have been indicated, which include the set of techniques specific for the traditional administrative accounting, strategic management and economic-mathematical modeling. The basic, most often mentioned and applied, methods have been underlined; the value of techniques for a company control system has been examined.

accounting, management accounting, strategic accounting, methods of strategic accounting, strategic management, strategic management accounting, tools of strategic management accounting, economic-mathematical modeling, systematic approach, complex approach