Ruslan Brukhanskyi, Oksana Furman


Urgency of the research. Modern trends of dynamic increase of world food markets competition motivate a fundamental revision of the traditional concept of Ukraine`s agricultural enterprises management with a clear positioning accounting and information support parameters. Target setting. Implementation of accounting and analytical innovation to develop new information processing methodological tools of strategic nature is a current tendency of improving accounting and information support of agricultural enterprises strategic management. Actual scientific researches and issues analysis. Information support of strategic management issues are outlined in the scientific works of such scholars as: I. Bohata, M. Bromvich, V. Hovindaradzhan, H. Krokhicheva, S. Lehenchuk, A. Pylypenko, M. Pushkar, B. Raiana, K. Uord, A. Shaikan, Dzh. Shank. Uninvestigated parts of general matters defining. Published scientific papers do not reflect the specificity of the problems and the parameters of the local system of accounting and analytical support for strategic agricultural enterprises management. The research objective. Current issues are identified in the article, the range of the basic parameters of accounting and information support of Ukraine`s agricultural enterprises strategic management is specified and justified. The statement of basic materials. Agribusiness peculiarity and its impact on the accounting and information support of managerial decision-making have been substantiated. Requirements of the strategic positioning and the basic parameters of the leadership strategy have been differentiated. The dynamics of consequences of the company response to changes in the external business environment has been studied. Parameters of accounting and information support of Ukraine`s agricultural enterprises strategic management have been identified. Conclusions. Compliance with the above parameters will enable creation of the prerequisites for intellectualization and innovatization accounting and enterprise information system as a primary source of information for the needs of strategic management.

Ключові слова

strategy; accounting; agricultural business; accounting and analytical support; strategic management

Повний текст:

PDF (English)


Zhuikova, H. Ye., Sukhii, Ya. V., Nitsenka, V. S. (2012). Ahrobiznes: problemy, suchasnyi stan ta perspektyvy rozvytku [Agribusiness: issues, current state and development prospects ]. Odesa : TOV «Leradruk» [in Ukrainian].

Brukhanskyi, R. F. (2014). Oblik i analiz u systemi stratehichnoho menedzhmentu ahrarnoho pidpryiemnytstva [Accounting and analysis in the agricultural business strategic management system]. Ternopil : TNEU [in Ukrainian].

Drury K. (2005). Upravlencheskii i proizvodstvennyi uchet [Management and Cost Accounting]. Moscow : YuNYTY-DANA [in Russian].

Kaplan R. S., Norton D. P. (2004). Upravlencheskii i proizvodstvennyi uchet [Balanced Scorecard : from strategy to action]. (2nd Edition changed and revised). Moscow : ZAO

Olimp-Biznes [in Russian].

Brukhanskyi, R. F., Zhelezniak, N. V., Khomyn, I. P. (2014). Finansovo-oblikova problematyka vidtvorennia potentsialu silskohospodarskykh pidpryiemstv [Financial and

accounting issues of agricultural enterprises potential reproducing]. Ternopil : TNEU [in Ukrainian].

Judit Barczi, Marta Groszne Szentirmai, Zoltan Zeman. The (information) connection between the strategic management-accounting and the company valuation. – Retrieved from :

Bromwich M. The case for strategic management accounting : the role of accounting information for strategy in competitive markets / Michael Bromwich // Accounting, Organization and Society. – 1990. – Vol. 15. – P. 27-46.

Ramljak,Br. Strategic Management Accounting Practices in Croatia / Branka Ramljak, Andrijana Rogošić//The Journal of International Management Studies. – 2012. –

Vol. 7, Nо 2, October. – P. 93-100.

Метрики статей

Завантаження метрик ...

Metrics powered by PLOS ALM