Подходы к построению методики стратегического финансового учета на основе бухгалтерского инжиниринга : критический анализ аспект

Abstract

The existing approaches to the construction techniques o f strategic financial accounting on the basis o f theaccounting engineering have been considered. The use o f the identified approaches as a basis fo r the development o fstrategic management information system have been critically analyzed. The necessity o f the use o f accountingengineering as the most appropriate tool to improve accounting systems towards ensuring its strategic orientationhave been grounded.