FOUNDATIONS OF ORGANIZING STRATEGIC MANAGEMENT ACCOUNTING IN BUSINESS ENTITIES
Keywords:
Strategic management accounting, financial indicators, business entities, cost management, strategic decision-making, value chain analysis, balanced scorecard, forecasting, competitiveness, digital transformation.Abstract
This research investigates the core foundations and practical principles of organizing strategic management accounting (SMA) in business entities. Using IMRAD structure, the study analyzes the role of SMA in enhancing economic efficiency, improving decision-making quality, and ensuring long-term competitiveness. Empirical model-based data, expert evaluations, and comparative tables are presented to demonstrate the strategic benefits of SMA. The results show that SMA significantly improves forecasting accuracy, resource allocation efficiency, and managerial control.
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