Organizational aspects of strategic managerial accounting with consideration of international practice

Abstract

In the article has been considered the issue of identify factors in the organization of strategic managerial accounting, considering internal and external environment of the modern enterprise. There has been analyzed the essential characteristics and specific features of strategic managerial accounting, as well as the differences between strategic and traditional managerial accounting. The research resulted in determination of informational aims of strategic managerial accounting, realized in the decision-making system.