Fadieieva I. Methodological support of strategic decision-making in corporate governance

The object of research: the process of strategic decision making in corporate management; purpose of research work: theoretical principles, methods and tools for strategic decision making in corporate management; research method and apparatus: inductive and deductive methods, methods of analysis and synthesis, empirical research methods - observation, comparison, experiment and measurement method of multidimensional scaling, methods of financial and economic analysis; theoretical and practical results: organizational support of strategic decision making in the system of corporate management, which, as opposed to the existing, is formed on the basis of controlling, regulating and coordinating activity of the Supervisory Board, creates conditions of collegiality, information transparency and non-conflict strategic decision making by means of complex organizational measures rules and procedures; the analytical support for strategic decision-making which includes a set of indicators and methods for the analysis of strategic priorities performance-indicators as well as their interpretation of the facts in order to indentify possible distortion of financial and economic information to eliminate the conflict of strategic solutions; the methodical approach to assessing the potential for conflicts of interests in relation to corporate strategic decisions in the company, which action meets certain structural and logical sequence "for strategic decisions" - "key participants of strategic decisions making" - "the interests of the major groups of participants in corporate relationships" - "potential sources of conflict", and the difference is formed by a set of indicators for identification of conflict situations; the content of the concept of "strategic decision" that as opposed to the existing is based on the principle of its adoption in corporate management and defines it as the result of collective choice of strategic goals, methods and actions which coincides with the principles of corporate governance and takes into account the interests of the main stakeholder groups of corporate relationships; classification of strategic decisions by systematizing of classification signs, selection and grouping these types of strategic decisions that meet: the organizational aspect - on the basis of the existing models of strategic decision making in the corporate enterprise management; instrumental aspect - on the basis of completeness of knowledge and methods of usage; aspect of goal setting - with degining of goals and content of issues that are included in strategic decisions; Subject and extent of implementation: recommendations are implemented in practical activities of PJSC "U.P.E.K.", OJSC "Turboatom", Simon Kuznets Kharkiv National University of Economics in teaching subjects "Corporate conflicts and methods of their overcoming" and "Strategic analysis" for masters in "Accounting and Auditing"; applicability: strategic decision making in corporate management of machine-building enterprises, educational process.