METHODOLOGICAL BASIS FOR THE DEVELOPMENT AND IMPLEMENTATION OF THE REGULATION ON STRATEGIC ACCOUNTING AT THE RESEARCH INSTITUTE OF THE DEFENSE-INDUSTRIAL COMPLEX

Abstract

In recent years, there has been increased interest in strategic accounting, both in the academic community and among practitioners. The study of strategic accounting in an enterprise can be considered as an urgent and in-demand area. However, despite the obvious relevance, strategic accounting has not yet been widely implemented at the enterprise level. An even more difficult task is to adapt the methodological foundations of strategic accounting for defense science enterprises. This article is devoted to the development of the methodological and organizational foundations of a strategic accounting system adapted to the specifics of research institutes of the military-industrial complex. The article proposes a methodology for developing a Regulation on strategic accounting for research institutes of the military-industrial complex with a clear distribution of functions, powers and responsibilities between departments, which ensures the practical feasibility of implementing a strategic accounting system.