{"id":11584,"date":"2019-05-20T14:54:46","date_gmt":"2019-05-20T11:54:46","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=11584"},"modified":"2019-05-21T15:16:05","modified_gmt":"2019-05-21T12:16:05","slug":"implementation-of-strategic-management-accounting","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/implementation-of-strategic-management-accounting\/","title":{"rendered":"Onyshchenko Oksana, Implementation of strategic management accounting in the practice of modern enterprises in the global air transport market"},"content":{"rendered":"

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JEL<\/strong> Classification:<\/strong> \u041c41, L93.<\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V14(2019)-33<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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Onyshchenko Oksana<\/strong>, PhD (Economics), Associate Professor of the Department of Accounting and Finance, Kremenchuk Mykhailo Ostrohradskyi National University<\/p>\n

ORCID ID<\/strong>: 0000-0003-3272-9755<\/a>
\ne-mail<\/strong>: oksanakremenchuk@gmail.com<\/a><\/p>\n

Implementation of strategic management accounting in the practice of modern enterprises in the global air transport market<\/h2>\n

 <\/p>\n

Abstract. Introduction<\/strong>. The article is devoted to the actual issue of the introduction of strategic management accounting in the practice of modern airline companies in the global air transport market, since strategic management is a prerequisite for determining the future direction of enterprise development. Effective strategic management requires reliable information support, which should be an enterprise accounting system.<\/p>\n

Purpose<\/strong>. The purpose of the article is to develop methodological approaches to the introduction of strategic management accounting in the practice of modern enterprises in the global air transport market.<\/p>\n

Results<\/strong>. It has been discovered that the traditional accounting system does not seek to adapt to a long-term, future-oriented position. In the current conditions of economic change, the traditional system of collection and processing of accounting information is not adapted to the trend of crisis monitoring. Unpredictability or lack of adaptive action can lead to problems in the enterprise and increase the risk of business failure and bankruptcy. The necessity of conducting a systemic change of management technologies in the current, competitive global air transport market is determined.<\/p>\n

Conclusions<\/strong>. A rational system of information support for the strategic management of enterprises in the global air transport market has been proposed, which will take into account the internal and external information spheres. This system should reflect the comprehensive consolidation of enterprise activity information and strategic perspectives. It should be based on a clear structuring of information flows in order to provide a fast and reliable provision of necessary data at the right time. The possibilities and advantages of implementing strategic management accounting in the practice of modern aviation industry enterprises, in particular airports, are revealed.<\/p>\n

Keywords<\/strong>: strategic management accounting, airport, air transportation market, accounting system, management.<\/p>\n

References:<\/strong><\/p>\n

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    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 16 April 2019<\/p>\n

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    Onyshchenko Oksana (2019). Implementation of strategic management accounting in the practice of modern enterprises in the global air transport market. Modern Economics<\/em>, 14(2019), 211-217. DOI: https:\/\/doi.org\/10.31521\/modecon.V14(2019)-33.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<< Back to contents<\/a>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"

    [vc_row][vc_column][vc_row_inner][vc_column_inner][vc_column_text] JEL Classification: \u041c41, L93. DOI: https:\/\/doi.org\/10.31521\/modecon.V14(2019)-33 [\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_column_text] Onyshchenko Oksana, PhD (Economics), Associate Professor of the Department of Accounting and Finance, Kremenchuk Mykhailo Ostrohradskyi National University ORCID ID: 0000-0003-3272-9755 e-mail: oksanakremenchuk@gmail.com Implementation of strategic management accounting in the practice of modern enterprises in the global air transport market   Abstract. Introduction. The article is devoted
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