The article describes the value of property complex of a corporation as the most reliable assessment of business operations results. In this case, the concept of value bases on distinguishing the only simple and more understandable criterion for major groups of stakeholders: owners, potential investors and managers, i.e. the newly created economic value added. Reasonable use of this figure, according to the authors, can meet the challenges of management accounting for net profit within a large industrial corporation. There is an assumption that a subsidiary or an affiliated company within a group of organizations of a corporation bears full material (financial) responsibility for net profit value and the amount of payment for capital. Economic and mathematical modeling is widely used in strategic management accounting to describe property of a corporation, including the financing strategy of a parent corporation and its subsidiaries and affiliates with elements of managing certain types of assets and liabilities and predicting the dynamics of basic financial indicators. The authors believe that strategic management accounting for consolidated profit requires special tools enabling to justify strategic decisions related to development, i.e. a permanent increase in the market value of property complex with an increase in the capitalization of a corporation. The implementation of the development strategy bases on the use of qualitative and quantitative reporting and forecast financial indicators which objectively characterize the valuation base of business operations of a corporation. The authors conclude that consolidated net profit, profit before tax of a subsidiary or affiliated companies, profit before tax and interest payments, capital structure, investment capital, economic value added, the amount of dividend payments, etc. should serve as main strategic indicators.
Keywords: corporate profit, indicator, economic value added, forecasting, investment capital, net consolidated profit
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