Shalaeva L.V.Perm State Agro-Technological University named after Academician D.N. Pryanishnikov (Perm SATU), Perm, Russian Federation email@example.com ORCID id: not available
Importance This article deals with the issues of building an organization's financial structure in the context of financial responsibility center under the conditions of strategic decentralization. Objectives The article aims to develop practical recommendations for strategic management accounting based on decomposition of strategic goals, objectives and development of strategic targets to improve the performance and competitive ability of the organization. Methods For the study, I used the systems approach in combination with the methods of scientific knowledge and special categorical, formal and logical methods, and the methods of analysis and comparison. Results The article presents practical recommendations on setting strategic management accounting on the basis of decomposition of strategic goals and objectives in the context of financial responsibility centers. It defines the system and hierarchical dependence of financial responsibility centers and proposes a developed set of economic indicators to monitor and assess trends in the management of the centers. Conclusions and Relevance The practical significance of the research is the possibility to use the findings and recommendations for the development of private strategies for business processes in the context of financial responsibility centers in the conditions of innovative development of the enterprise. The developed set of economic indicators for monitoring and assessment of trends in the management of the respective financial responsibility centers helps optimize the content of strategic management reporting, ensuring its importance for management decision-making and eliminating duplication.
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