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International Accounting
 

Information structuring in the strategic management reporting system of the account cost center

Vol. 24, Iss. 7, JULY 2021

Received: 18 March 2021

Received in revised form: 17 June 2021

Accepted: 1 July 2021

Available online: 15 July 2021

Subject Heading: Managerial accounting

JEL Classification: M49

Pages: 761–780

https://doi.org/10.24891/ia.24.7.761

Lyudmila V. SHALAEVA Perm State Agro-Technological University named after Academician D.N. Pryanishnikov (Perm SATU), Perm, Russian Federation
shalaewa2013@yandex.ru

https://orcid.org/0000-0002-9411-0061

Subject. This article deals with the structuring of the organization's cost information, which can help set up and develop a system of strategic management reporting on financial responsibility centers.
Objectives. The article aims to develop directions for structuring the information flow in the strategic management reporting system for the account cost center in the context of decentralization of the strategic management system on financial responsibility centers.
Methods. To develop practical recommendations, I used the methods of analysis, synthesis, and generalization.
Results. The article presents certain directions to structure information flow on the account cost center determining the areas of financial responsibility, objects of strategic control and management, and the structure and content of the center's strategic management reporting.
Conclusions and Relevance. The presented areas of structuring the information flow of the account cost center can contribute to the development of strategic management accounting and reporting, improve the quality of information support for the strategic management system, and rise the efficiency of management decisions. The results of the study are of practical importance for optimizing the system of strategic management accounting and cost control of the production sector companies, and they may contribute to improving the effectiveness and efficiency of the business process strategy implementation.

Keywords: management accounting, expenses, account cost center, strategic accounting, strategic reporting

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