УДК 657.1:658.1
З. Л. Бандура, Я. Я. Кріль
Львівський національний університет імені Івана Франка
ІНФОРМАЦІЙНО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ
СТРАТЕГІЧНОГО ОБЛІКУ НА ПІДПРИЄМСТВАХ РЕСТОРАННОГО ГОСПОДАРСТВА В ПРОЦЕСІ УПРАВЛІННЯ
© Бандура З. Л., Кріль Я. Я., 2017
У статті досліджено основні аспекти формування інформаційно-аналі¬тичного забезпечення стратегічного обліку на вітчизняних підприємствах як одного з ключових елементів механізму стратегічного управління. До передумов розробки загальної стратегії діяльності підприємств ресторанного господарства в процесі управління пропонують зарахувати інформацію, яка отримана в умовах застосування системи стратегічного обліку. На основі дослідження завдань та цілей системи стратегічного управ¬ління сформовано вимоги до інформаційно-аналітичного забезпечення страте¬гічного обліку на вітчизняних підприємствах та підприємствах ресторанного госпо¬дарства, зокрема, в процесі прийняття ефективних управлінських рішень в умовах економічної кризи.
Ключові слова: ресторанне господарство, стратегія, стратегічне управління, стра¬тегічний облік, стратегічний управлінський облік
Z. L. Bandura, Y. Y. Kril
Ivan Franko National University of Lviv
INFORMATION AND ANALYTICAL SUPPORT OF STRATEGIC ACCOUNTING IN RESTAURANT INDUSTRY BUSINESSES UNDER MANAGEMENT
© Bandura Z. L., Kril Y. Y., 2017
This scientific article covers the key aspects of information and analytical support of strategic accounting in domestic businesses as a key element of the strategic management mechanism. Proposed prerequisites to develop an overarching strategy for the operation of restaurant industry businesses under management include the information obtained through the application of a strategic accounting system. One of the key tasks of any management is its information and analytical support. Requirements to information and analytical support of strategic accounting for domestic businesses and restaurant industry businesses, particularly for making effective management decisions during the economic crisis were developed on the basis of the study of the objectives and purposes of the strategic management system. A case is made to confirm that the relevance of issues of strategic management accounting and analysis as an essential tool of effective strategic management of business entities increases steadily, and the current realities of Ukrainian business form major premises for the development of accounting and analytical systems for strategically oriented management of domestic businesses. Strategic management accounting and analysis systems are primarily a means of generating quality information for decision making by managers. In case of implementation of accounting and analytical systems by a business, it is necessary to first consider a potential communication issue between accounting employees and the managers who are less focused on the financial performance and make strategic decisions, insofar as such strategic decisions consist in choosing the option, which brings the maximum economic benefit for the company, even if such best choice means only a smaller loss compared to other alternatives. Growing competition in the market, the growth of world prices, unpredictable exchange rate are just a part of a non-exhaustive list of factors of unstable environment that complicate the processes of perspective management and development, and require the application of strategic analysis in domestic businesses. No business may avoid all risks in the process of implementation of the adequate information and analytical support of the system of strategic management of restaurant industry businesses, but the impact of such risks has to be thoroughly investigated by internal or external audit. Through the use of internal and external analytical information, strategic accounting is designed to provide the management of restaurant industry businesses with the information necessary for making strategic management decisions.
Key words: restaurant industry, strategy, strategic management, strategic accounting, strategic management accounting.
Література – 10.