Riabenko L. Accounting and analytical support for management of strategic development of agricultural enterprises

The dissertation is devoted to the research of theoretical, methodical and practical aspects of accounting and analytical support for strategic development of agricultural enterprises as a precondition for the formation of competitive advantages and stabilization of their socio-economic growth. During the study and generalization of domestic and foreign literary sources the essence of the concept of strategic development of enterprises with regard to its features in agriculture is determined. The process of management of strategic development of agricultural enterprises as an object of accounting and analysis is investigated. Diagnostics of tendencies of the development of agricultural enterprises of Ukraine is conducted. The state of account reflection of processes and results of management of agricultural enterprises in accordance with the scale of their activity is analyzed. The directions and ways of increasing the efficiency of analytical function realization in the process of strategic management are determined. The concept of the system of accounting and analytical support for strategic development of agricultural enterprises has been improved on the basis of substantiation of theoretical and practical approaches to the allocation of its elements by service functions. A prakseologic model of accounting and analytical support for the formation of enterprise development strategies has been developed.