The place and role of strategic management accounting in the accounting practice of domestic enterprises in the conditions of military actions

Abstract

The article examines the theoretical and practical aspects of strategic management accounting in the accounting practice of domestic enterprises in the conditions of military operations, and determines its place in the management system as the main source of management information for making strategic decisions in the extremely difficult conditions of the functioning of domestic enterprises in the conditions of military aggression. It is noted that the company's development strategy, including in the crisis conditions of wartime, is implemented with the help of strategic planning - the development of plans, programs, budgets, procedures at the company, as a valuable expression of the organization's actions in the conditions of risks associated with the stay enterprises in the combat zone or the zone of defeat by the enemy's means (missiles, drones, artillery). A researched and systematized list of tasks to be solved by strategic management accounting of enterprises in the conditions of military operations; systematized basic strategic management accounting documents containing information about wartime emergency situations; a toolkit of management accounting is proposed, which allows to formulate the strategy of the enterprise under the conditions of military operations. Goal. The purpose of the study is to determine the place and role of strategic management accounting in the accounting practice of domestic enterprises in the conditions of military operations, the development of tools that allow making management decisions of a strategic nature in the presence of alternatives. Methods. Research methods are general scientific methods of cognition, in particular, the article uses methods of empirical analysis to study the main concepts of research, methods of document systematization; tabular methods for building a structural-logical model of calculations related to the choice of an enterprise strategy in the presence of alternatives; methods of generalization in the process of formulating conclusions. The results. The work proves that today strategic management accounting is one of the functions of strategic management, which provides managers with information about the state of the enterprise and the possibilities of its development in conditions of military risks; the list of tasks to be solved by the strategic management accounting of enterprises in the conditions of military operations has been clarified, its methodical support has been improved taking into account emergency situations of a military nature.