Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Accounting and Analytical Support of The Enterprise's Strategic Management on The Basis of Key Efficiency Parameters

Author(s): Andrii P. Makarenko, Zoia M. Levchenko, Tetiana B. Priydak, Olha V. Leha, Liudmyla V. Yaloveha

A balanced system of indicators, which involves work on key performance indicators (KPIs) is an important tool for timely and qualitative information provision of different levels of governance. During the study of the specifics' usage of KPI by restaurant enterprises, the role of accounting and analytical support when working with the KPI has been determined; a list of KPIs, which are adapted to the needs of the network of roadside restaurants was formed; coding, which makes it possible to adjust the relationship between strategic goals and indicators, to bind the indicator to several strategic goals simultaneously, and also to use it in the future with the preservation of the history of previous communications, which allows to receive additional analytical information for the previous periods has been proposed; features of KPI revision and their values in conditions of unstable economy has been determined; the procedure for checking the presence of weak links in the information provision of the KPI calculation has been proposed. The use of the KPI system, which is adapted to the restaurant business, taking into account the proposed improvements in terms of the organizational and methodological approach, will provide the appropriate level of information support in the processes of strategic development management.

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