ORGANIZATION OF STRATEGIC MANAGEMENT ACCOUNTING IN ORGANIZATIONS FEATURES

Commercial organizations can determine their competitive advantages based on the use of external and internal information. It is possible to successfully adapt to market conditions by improving accounting as the basis of accounting and analytical support for managerial decision-making.
One of the promising and fast-growing areas of accounting is strategic accounting. Abroad, strategic Management accounting is traditionally regarded as one of the most important management accounting technologies.
The article studies the theoretical basis of strategic management accounting, the examination of the opinions of various scientists, reveals the essence of management accounting. The place of management accounting in the enterprise management system is determined. The relevance of the topic lies in the theoretical significance of management accounting in general and the need to determine its place in enterprise management. To date, there are two main issues in the field of cost management and financial performance of an enterprise. The first is the reorientation of the theory and practice of the domestic accounting system in modern economic conditions to fulfill new tasks facing the problem of enterprise management. Secondly, the creation of an adaptive system for obtaining information about costs, the use of new methods of cost calculation, calculation of financial results, as well as methods of analysis and control and making effective management decisions based on them. In this regard, it is noted that a detailed study of the management accounting system is of great importance for enterprises.

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