Accounting & Analytical Data in the Context of Company's Financial Strategy

Tetyana Bochulya ()
Additional contact information
Tetyana Bochulya: Kharkiv State University of Food Technology and Trade

Oblik i finansi, 2013, issue 4, 8-14

Abstract: The Article overviews the role of accounting and analytical support in choosing the company's financial strategy. An attempt has been made to introduce accounting and analytical support as a set of interrelated technical & technological, organizational and managerial structures in their informational meaning that is adjusted for the development (selection) of financial strategy and its effective implementation. Scientific approaches to financial strategy concept understanding have been considered. Various aspects of accounting & analytical data while meeting the requirements of modern informational society have been grounded. The author's views on developing the accounting & analytical data usage model have been presented. The levels have been established as to the data provision for the development and implementation of business strategies depending on the company development direction. The proposed accounting & analytical data matrix will enable the managerial staff, during strategy developing procedure, not to limit themselves to the accounting part of the data volume but instead integrate the information links and financial and managerial accounting indicators to highlight the key data adjusted and suitable for making decisions on the company's financial strategy development.

Keywords: financial strategy; information; accounting & analytical support; matrix; financial management; information asymmetry (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.afj.org.ua/pdf/112-oblikovo-analitichna ... gii-pidpriemstva.pdf (application/pdf)
http://www.afj.org.ua/ua/article/112/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2013:i:4:p:8-14

Access Statistics for this article

Oblik i finansi is currently edited by Valeriy Zhuk

More articles in Oblik i finansi from Institute of Accounting and Finance Contact information at EDIRC.
Bibliographic data for series maintained by Serhiy Ostapchuk ().