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International Accounting

RETRACTED: Analytical tools of strategic management accounting

Retraction reason: Redundant publication. The article has been published in Journal: Link
The article retraction was initiated by the journal editor.
Retraction date September 25, 2019


Vol. 18, Iss. 20, MAY 2015

Available online: 19 July 2015

Subject Heading: Managerial accounting

JEL Classification: 

Pages: 51-65

Bulgakova S.V. Voronezh State University, Voronezh, Russian Federation

Based on the research into the management development evolution in the second half of the 20th - early 21st centuries, I have identified the concepts of implementing a strategic approach to management. Among them, there are strategic planning (budgeting), management, marketing, and the concept of strategic management accounting and strategic analysis as well. In their appearance, the objective needs of internal management in the formation of the strategy of economic subject due to the increased dynamism of environmental factors and the need to ensure the sufficient competitiveness of economic operators are of key significance. In these circumstances, the strategic management accounting is an adequate instrument for strategic management that determines the relevance of identifying instrumental analytical capabilities. The starting point was to study the concepts of strategy and strategic management accounting, which reveal the variety of symptoms underlying the development of definitions. From the perspective of strategic objectives (of the economic entity in relation to its position in the market; profitability of products, other segments; performance; resources; corporate and HR governance, etc.), I have identified two strategic evaluations: a foreign policy analysis (analysis of the business entity's competitors) and internal analysis (analysis of the resource potential of the business entity). Their implementation needs information and tools that determine the content of strategic management accounting. The article evaluates the information capacity and information needs of strategic management accounting in order to conduct a competitor analysis, and the analytical support using the strategic management accounting tools. For the structural analysis of competitors, among such instruments there are as follows: life cycle analysis of competitors' products; competitors' performance analysis; analysis of technologies and experience curve of competitors. The value chain strategic analysis, as a tool for strategic management accounting, is applied for the analysis of strategic positions and competitive advantages. The differentiation of structure and composition of the analytical tools of strategic management accounting determines the directions of its methodological support in the organization and conduct of strategic management accounting in economic subjects of various business and legal forms.

Keywords: strategy, strategic management accounting, analytical tools, break-even analysis, competitor analysis, product life cycle, experience curve analysis, strategic analysis, value chain


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