Importance Currently, the economic literature pays great attention to setting up and developing management accounting in the Russian Federation. We should mention the article by M.A. Vakhrushina on this 20-year process, where the author examines the strategic management accounting in terms of its definition. The article reviews one of the approaches to organizing the strategic management accounting system in the inland water transport sector. Objectives The research pursues substantiating the specifics and prospects of developing the strategic management accounting system in enterprises of inland water transport. Strategic management accounting indicators provide the management with reliable information that helps them improve the efficiency and performance. Methods The methodological framework relies upon the proceedings by Russian and foreign scholars. The research employs methods of comparison, induction, deduction, analysis, and synthesis. Results We substantiated and systematized the composition of strategic management accounting indicators for inland water transport enterprises, and we propose reporting forms per responsibility centers. Conclusions and Relevance It is necessary to specify the concept of strategic management accounting, identified the relation between strategic management accounting and strategic corporate development. We also substantiate the need to form the single information base through the balanced scorecard. The findings may be applied by shipping companies of the inland water transport system in order to set up strategic management accounting and for teaching the Management Accounting Course.
Keywords: strategic management accounting, strategic development, information base, balanced scorecard
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