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International Accounting
 

Concept of strategic account and analysis in agricultural organizations

Vol. 16, Iss. 13, APRIL 2013

Available online: 2 April 2013

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

Udalova Z.V. Doctor of Economics, Professor, Head of Department "Accounting, Analysis and Audit", the Don State Agrarian University
Zoya-udalova@yandex.ru

Forming the registration and analytical providing (RAP) management by the agricultural organizations it is expedient to use the concept of the strategic account and the analysis, assuming formation of information directed on identification of appeared opportunities and providing accurate vision, activity and the flexibility, necessary to use these opportunities. Concepts use in the conditions of high dynamism of environment on a basis of UAO of management will allow the agricultural organization to adapt for changing conditions. World experience testifies to need of improvement of traditional registration and analytical systems and their reductions in compliance with requirements of strategic management. The concept of the strategic account and the analysis will allow to create registration and analytical ensuring management and will promote realization of strategy of the agricultural organization and principle 80/20 realization (criterion of Pareto- efficiency).

Keywords: strategic account, strategic analysis

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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