ECONOMIC SECURITY AS AN ELEMENT OF STRATEGIC MANAGEMENT SYSTEM: ACCOUNTING AND ANALYTICAL ASPECT

Larysa Tytenko

Abstract


The purpose of the paper is to implement the strategic management system at an enterprise, many information resources are required. Being at the crossroads of accounting, analysis, control, and coordination, the accounting and analytical support plays a special role in the enterprise’s strategic management – it connects, integrates, and coordinates all these functions, transferring the enterprise management to a qualitatively new level. Methodology. The accounting and analytical support serves as a self-regulation mechanism at the enterprise providing feedback in the management system. The effectiveness of strategic management is measured by the enterprise response to changes in the environment, by time limits of data flow. The data flow speed is determined by the maximum amount of information received for the shortest period of time and indicates the economic system efficiency, ability to respond flexibly, timely, and adequately to changes in the external and internal environment. The enterprise management effectiveness depends on the enterprise managers’ knowledge of the market, the conditions of its operation, the number of competitors, similar goods, development dynamics, etc. The purpose of the article is to justify expediency of the logistic approach applied to the organization of the enterprise’s accounting and analytical support, harmonization of principles of its development, determination of an element for analysis of the necessary information about the enterprise resources, competition, and changes in the internal and external environment. Results. To achieve this goal, an issue of an integrated approach to the creation of the accounting and analytical support as a key tool for the formation of a data flow in the enterprise’s strategic development system was considered. Theoretical approaches to the definition of “accounting and analytical support” are generalized and the main directions of the accounting and analytical support development, which can be used at modern enterprises, are described herein. The accounting and analytical support is proved to be a continuous data flow aimed at a single goal – to provide complete, reliable, relevant information on all levels of management in different activities. Specific characteristics of data flows (purposefulness, speed, discreteness, intensity, capacity, multifunctionality) are proved to increase the accounting and analytical support efficiency. Practical implications. All flow processes at an enterprise form an information system, consisting of: 1) information infrastructure (information and technology); 2) information support (means of information collection, processing, storage and transmission – information and communication resources). The data flow is believed to be one of the elements in the information space, which is considered from different aspects. For this purpose, the accounting and analytical support was offered to form on the principles of the logistic approach. Elements of the accounting and analytical support system are proposed to harmonize on modern principles, grouped in three directions: from general scientific principles of development strategy formation to development of requirements for the information support quality. Also, a key component is revealed to be required to coordinate and assess the entire system efficiency. Value/originality. The economic security system was proposed as this component, and the directions for the accounting and analytical support for economic security under strategic development were explored. The sequence of information formation and control measures in the economic security system is determined herein.

Keywords


strategic management, accounting and analytical system, economic security, principles, methods, analysis, information, control, information flow, information flow management

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References


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DOI: http://dx.doi.org/10.30525/2256-0742/2018-4-3-309-318

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