СТРАТЕГИЧЕСКИЙ УПРАВЛЕНЧЕСКИЙ УЧЕТ В СИСТЕМЕ УПРАВЛЕНИЯ ПРОЕКТАМИ НА ПРОМЫШЛЕННЫХ ПРЕДПРИЯТИЯХ

С.Б. Сулоева, Е.Е. Абушова, Е.В. Бурова
2019 Organizer of Production  
Introduction The article is devoted to the development of the algorithm for the functioning of the strategic management accounting system (SMAS) for all stages of strategic project management. In the article authors define the essence of strategic management accounting (SMA) in the project management system and come to the conclusion that it is a system that provides project managers with reliable and relevant information about both the internal and external environment of the project. In the
more » ... e project. In the modern conditions of functioning of industrial enterprises in modern conditions the problem highlighted in the article is relevant and significant. Data and methods. The following methods and approaches are used in the article: a systematic approach, the fundamental theoretical concepts presented in the literary works of foreign and domestic experts and scientists. Results. For each stage of project management the objectives of the SMAS are formulated, according to which four subsystems of the SMA are identified: a subsystem for strategic analysis of the project environment, a subsystem for strategic project selection, a subsystem for project implementation and monitoring the goal achievement and a subsystem for making management decisions. Methods and tools are proposed for solving each problem of the system. The scheme of interaction between the functions of strategic project management and the strategic management accounting system has been developed and presented. A method for evaluating the effectiveness of the SMAS based on the capitalization of cash flows during the project implementation period is proposed. Conclusion. The research results can be used as a theoretical basis for building an effective project management system in an industrial enterprise
doi:10.25987/vstu.2019.46.77.005 fatcat:nwjg7uh67fbptmhj77q7uk2tcq