Brukhanskyi R. Accounting and analytical support of strategic management in agriculture: theoretical and methodological fundamentals

The thesis aims at solving the problems of development of theoretical and methodological bases of accounting and analytical support for strategic management system in agriculture. In the dissertation have been proposed and grounded: the model of strategic corporate accounting and analytical system of enterprise, the model of creation and presentation of accounting information for the purpose of strategic management according to designed classification of business strategies, the concept of strategic accounting with singling out its types (financial and managerial), the classification of the reasons of necessity for building the system of strategic accounting in agriculture enterprises, that allowed to reveal the preconditions of its appearance. The theoretical and methodological bases for the strategic financial accounting have been developed. The concept of the system of engineering financial accounting has been grounded on the basis of the conception of accounting engineering. The theoretical and methodological bases of the strategic management accounting have been identified and substantiated. The model of the strategic analytic system of enterprise, which consists of three main subsystems (financial analysis of the strategic orientation; financial analysis of the strategic reporting; management analysis of value chains), has been developed.