title: Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° Ð¼Ð¾Ð´ÐµÐ»Ð¸ ÑÑÑÐ°ÑÐµÐ³Ð¸ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ° Ð² ÑÑÐµÑÐµ Ð³ÑÑÐ·Ð¾Ð¿ÐµÑÐµÐ²Ð¾Ð·Ð¾Ðº
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Development of a model of strategic management accounting in the field of cargo transportation
Creators: name: ÐÐ¸ÑÐ¾Ð½Ð¾Ð²Ð°, ÐÐºÐ°ÑÐµÑÐ¸Ð½Ð°
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: ÐÑÑÐ·Ð¾Ð²ÑÐµ Ð¿ÐµÑÐµÐ²Ð¾Ð·ÐºÐ¸
ÑÑÑÐ°ÑÐµÐ³Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½ÑÐµÑÐºÐ¸Ð¹ ÑÑÐµÑ
ÑÑÐ°Ð½ÑÐ¿Ð¾ÑÑÐ½Ð¾Ðµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ðµ
Ð±Ð¸Ð·Ð½ÐµÑ-Ð¿ÑÐ¾ÑÐµÑÑÑ
Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸
ÑÑÑÐ°ÑÐµÐ³Ð¸Ñ
ÑÑÑÐ°ÑÐµÐ³Ð¸ÑÐµÑÐºÐ¸Ðµ ÑÐµÐ»Ð¸
ÐºÐ°ÑÑÐ° ÑÑÑÐ°ÑÐµÐ³Ð¸ÑÐµÑÐºÐ¸Ñ Ð·Ð°Ð´Ð°Ñ
ÑÐºÑÐ¿ÐµÑÑÐ½Ð°Ñ Ð¾ÑÐµÐ½ÐºÐ°
Ð¾ÑÐµÐ½ÐºÐ° ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¿ÑÐ¾ÐµÐºÑÐ°
strategic management accounting
transport enterprise
business processes
performance indicators
strategy
strategic goals
strategic objectives map
expert assessment
project efficiency assessment

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description: The purpose of the study is to develop a model of strategic management accounting for LLC "Arko-Tours" as a tool for assessing the effectiveness of its activities. In the master's thesis, the existing scientific base of strategic management accounting methods is studied, a comparative analysis of tools is carried out and a choice is made in favor of a balanced scorecard system and operational cost accounting for use at the Arko-Tours LLC enterprise. In the process of writing, the following research methods are used: study and analysis of scientific literature, comparison, generalization and systematization of the considered information, financial and economic analysis, as well as the use of methods of deduction and synthesis. Tasks to be completed in this master's thesis: - to study the existing methodological approaches to the strategic management accounting of an enterprise, to compare the methods, to choose a universal concept for its further consideration; - to give a comprehensive description of the transport enterprise LLC "Arko-Tours"; - to develop a model of strategic management accounting as a system for evaluating the efficiency of a transport company; - to assess the effectiveness of the implementation of the model in Arko-Tours LLC. The result of the final qualification work is a developed model of strategic management accounting for the company "Arko-Tours" LLC.