STRATEGIC MANAGEMENT ACCOUNTING A SANELEMENT OF STRATEGIC MANAGEMENT OF JSC «UKRZALIZNYTSYA»

Abstract

Purpose. Ukraine's transport strategy envisages measures that require the creation of an effective management accounting system in JSC «Ukrzaliznytsia» in order to increase the efficiency and competitiveness of the company, strengthen cooperation between the public and private sectors, carry out the necessary reforms, including decentralization, which provides for the transfer of responsibility to existing and newly created centers of responsibility within JSC «Ukrzaliznytsia». The aim of the article is to analyze the system of strategic management accounting taking into account the world experience in order to identify tools that will increase the effectiveness of management decisions with a focus on the implementation of the strategy of JSC «Ukrzaliznytsia». Method. This work uses methods of comparison, scientific research, analysis, and synthesis to study modern tools of strategic management accounting. Results. The analysis of the existing management accounting system of JSC «Ukrzaliznytsia» is carried out. The general problems of management accounting of the railway industry and ways of their decision are defined. The essence of strategic management accounting and its role in strategic management are determined. Based on the analysis of international and domestic experience in the development of strategic accounting, recommendations are proposed for building a system of strategic management accounting in railway transport enterprises using its most effective tools. Scientific novelty. An algorithm for the use of strategic management accounting tools at railway transport enterprises has been built, which combines two traditional management accounting tools: a system of balanced targets and budgeting. Practical significance. The implementation of the proposed approaches will allow to transform the existing accounting and analytical system into a planning and regulatory system of management decisions, which is focused on the strategic development of JSC «Ukrzaliznytsia».