Ռազմավարական և ֆինանսական հաշվառումների ինտեգրման մոտեցումները/Strategic and Financial Accounting Systems Integration Approaches

Abstract

The paper presented the differences between financial and strategic accounting systems, and an attempt was made to describe the process of integration of these two systems. The paper presented what advantages can be created as a result of integration, attention was paid to a number of factors hindering this process. As a result, it became clear that full integration of financial and strategic accounting systems is impossible, but thanks to a number of compromissory steps, the organization can take advantage of these two systems. With the help of the analysis, it was shown what results can be recorded when using these two systems together. With the help of strategic accounting, an organization can also determine the impact of a number of economic indicators on its financial performance and characterize the causal relationship between them. On the basis of an analytical model accurately constructed on their basis, it is possible to make forecasts of high accuracy of the future value of the effective indicator and make the most effective management decisions.