Kryshtopa I. The Development of the Strategic Accounting for the Amalgamated Business

The thesis is devoted to the solution of the scientific problem related to the development of the theoretical, methodological and organizational provisions of the concept of the strategic accounting as a comprehensive system in order to satisfy the amalgamated business actors' strategy realization. In particular, on the basis of the results of the investigation, it was scientifically justified the conceptual framework of the strategic accounting of the amalgamated business in accordance to the systems theory; it was also improved the technology of the major strategic accounting instruments in the process of the strategic management of the amalgamated business structure; it was justified the methodological modeling of the amalgamated business strategic accounting in order to reach synergy effect. Moreover, the thesis offered the accounting and analytical mechanisms formation in order to reassure the strategic management of the amalgamated business structures; it presented the development of the reference (typical) model to organize the amalgamated business strategic accounting on the basis of which there were created general and individual organizing and methodological models (for advanced capital, expenses, cash flows) according to the process-oriented and functions-oriented management of the amalgamated business structures; it was created an approach to organizational procedure and restructuring of the amalgamated business strategic accounting.