STRATEGIC APPROACH IN ACCOUNTING AND ANALYSIS OF ECONOMIC ENTITIES’ ACTIVITY
The article represents the features of the strategic approach to the accounting and analysis of entities’ activity. The author analyzes studies of foreign scientists of the 20th century on the development assessment of strategic aspects of accounting. The author suggests a test to assess the strategy, conducted in the framework of a non-financial analysis of the economic entity`s activity.
Keywords: strategic approach, accounting, analysis, economic entity, strategy, non-financial analysis.
Tatyana E. Tatarovskaya, Candidate of Economics, Associate Professor. - Samara State University of Economics.