UDC 657

STRATEGIC MANAGEMENT ACCOUNTING AS A TOOL FOR SUSTAINABLE DEVELOPMENT AGRICULTURE ORGANIZATION

Ikonnikova Olga Vladimirovna1, Boas Irina Lvovna2, Gorkin Alexander Ilyich3
1Northern (Arctic) Federal University named after M.V. Lomonosov, PhD in Economics, associate professor of Accounting and Auditing Department
2Northern (Arctic) Federal University named after M.V. Lomonosov, senior Lecturer of Accounting and Auditing Department
3Northern (Arctic) Federal University named after M.V. Lomonosov, PhD in Agricultural Science, associate professor of Accounting and Auditing Department

Abstract
Currently, an important aspect of any business organizationtion is to focus on sustainable development. This requires the provision of the company's management of internal and external information needed to make appropriate decisions. Such information is able to provide strategic management accounting.

Article reference:
Strategic management accounting as a tool for sustainable development agriculture organization // Economics and innovations management. 2014. № 12 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2014/12/6550

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