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ИД «Финансы и кредит»






International Accounting

Development of strategic cost management accounting techniques at chemical enterprises

Vol. 20, Iss. 9, MAY 2017

Received: 21 December 2016

Received in revised form: 18 January 2017

Accepted: 30 January 2017

Available online: 15 May 2017

Subject Heading: Managerial accounting

JEL Classification: M41, O14, R34

Pages: 507-520


Yarkova I.V. Volgograd State University, Volgograd, Russian Federation

Glushchenko A.V. Volgograd State University, Volgograd, Russian Federation

Importance The article deals with the issues and methods of identification of strategic costs and methodological support for their accounting and control.
Objectives The article aims to develop types of strategic cost and methodological bases of their accounting with a view to elaborating and implementing the development strategy for a chemical plant.
Methods For modeling the enterprise's support system for strategic information about the cost, we used the method of dialectical logic, systems analysis, as well as elements of the accounting method.
Results We have developed a methodological approach to identifying the types of strategic cost based on critical areas of chemical plants' functioning; identified the stages of accounting for strategic costs to perform strategic budgets; and we offer a managerial accounting chart of accounts for strategic cost types and the basic correspondence of accounts.
Conclusions and Relevance The proposed methodology of strategic cost management accounting will help rethink the approach to outcome monitoring on related parameters of chemical plants; establish the relationship between critical activities, targets, required costs and expectations from strategic decision-making; optimize the strategy development process and increase the transparency of information. The results obtained are applicable and able to influence the development of strategic decisions in the framework of strategic cost balanced scorecard.

Keywords: strategic management accounting, chemical manufacturer


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