Abstract:
The article is devoted to the research of theoretical and methodical foundations of the functioning of the strategic management accounting system and the elaboration of practical recommendations for its formation at a startup enterprise in terms of digitization. The essence of the category “strategic management accounting system” and its main characteristics are defined. Core directions of the formation of a strategic management accounting system depending on the stages of life cycle of a startup are described. Forms of reports are developed, which are recommended to be implemented at a startup enterprise in order to monitor the directions of funds’ consumption and to control the costs for innovative activity.
Description:
Hnedina, K., Vertiiko, A. (2020). Formation of strategic management accounting system for a startup enterprise. Problems and prospects of economics and management, 1 (21), 309-320.
