Scientific Research and Development. Economics of the Firm Scientific Research and Development. Economics of the Firm Научные исследования и разработки. Экономика фирмы 2306-627X 2587-6287 97087 10.12737/2306-627X-2025-14-1-4-11 Менеджмент Management Менеджмент Factors for Implementing Strategic Management Accounting in Organizations Based on the Precautionary Principle Факторы внедрения стратегического управленческого учета в организации на основе принципа предосторожности Чан Фыок Тхинь Chan Phuong Thinh Морозова Т. В. Morozova T. V.

кандидат экономических наук;

candidate of economic sciences;

 Российский экономический университет имени Г.В. Плеханова Plekhanov Russian University of Economics 06 04 2025 06 04 2025 14 1 4 11 15 01 2025 21 01 2025 https://zh-szf.ru/en/nauka/article/97087/view

В контексте глобализации и усиления конкурентного давления на мировых рынках стратегический управленческий учет приобретает особую актуальность как инструмент обеспечения устойчивого развития предприятий. Настоящее исследование направлено на выявление и анализ ключевых факторов, влияющих на применение стратегического управленческого учета в организациях, с позиций принципа предосторожности. Методологическую основу работы составили научные труды в области стратегического управленческого учета и принципа предосторожности, систематизированные с использованием методов анализа, синтеза и обобщения. Результаты исследования показали, что на внедрение стратегического управленческого учета оказывают существенное воздействие такие факторы, как размер предприятия, уровень конкуренции, децентрализация управления, технологическое развитие и бизнес-стратегия. На основе выявленных факторов сформулированы практические рекомендации по повышению эффективности применения стратегического управленческого учета в организациях. Исследование вносит вклад в теоретическое понимание различных факторов влияния на применение стратегического управленческого учета и предлагает конкретные решения для компаний, стремящихся укрепить свои стратегические позиции в динамичной бизнес-среде.

In the context of globalization and increasing competitive pressure in world markets, strategic management accounting is becoming particularly relevant as a tool for ensuring the sustainable development of enterprises. This study aims to identify and analyze the key factors influencing the application of strategic management accounting in organizations from the perspective of the prudence theory. The methodological basis of the work consists of scientific research in the field of strategic management accounting and the prudence theory, systematized using methods of analysis, synthesis, and generalization. The results of the study showed that the implementation of strategic management accounting is significantly influenced by factors such as enterprise size, level of competition, decentralization of management, technological development, and business strategy. Based on the identified factors, practical recommendations are formulated to improve the effectiveness of strategic management accounting application in organizations. The study contributes to the theoretical understanding of various factors influencing the application of strategic management accounting and offers specific solutions for companies seeking to strengthen their strategic positions in a dynamic business environment.

 стратегический управленческий учет принцип предосторожности бизнес-стратегия информация о конкурентах адаптация к изменениям среды strategic management accounting precautionary principle business strategy information about competitors adaptation to environmental change

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