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CONCEPTUAL PROBLEMS OF IMPLEMENTATION STARTEGIC ACCOUNTING

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CC BY-NC 4.0 This work is licensed under Creative Commons Attribution–NonCommercial International License (CC BY-NC 4.0).

Abstract

We make proposals for the concept of using strategic accounting in organizations, in accordance with the implementation of management tasks and sustainable development of enterprises, including financial and non-financial results of business activities. It is also recommended to organize strategic accounting with a differentiated methodology for each business field, retaining the inclusion in the accounting system of key indicators for achieving managerial goals and intentions for sustainable business development.

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