Directions for improving information support for strategic management accounting

Abstract

The article develops a set of strategic potential indicators that allow a comprehensive assessment of the effectiveness of the strategic management system. It is substantiated, and a model form is proposed to create a strategic forecast balance sheet that assesses the potential of enterprises to achieve their strategic goals. Ways to perform appropriate analytical calculations using the strategic forecast balance, objective assessment of the results, and to determine the causes of deviations are shown.

The article proposes to consider the identification of effective ways to achieve the strategic goal through the assessment and analysis of strategic potential. For strategic purposes, it is recommended to establish a strategic development and reproduction link for the effective use of strategic potential.

It is recommended to use the methodology of fuzzy set theory for the integrated assessment of strategic competence, based on the views of economists and the study of the practices, as well as the characteristics of the industry. To establish a logical relationship, the values of strategic potential of the state enterprise "Navoi Mining and Metallurgical Combine" for 2024-2028 were calculated by applying the process of deflation in the change of numerical and non-financial data in different directions.