Authors: I. Tsyutsyak, ORCID ID 0000000337511325, Lecturer, King Danylo University, Ivano-Frankivsk, Ukraine.
A. Tsyutsyak, ORCID ID 0000000337511325, Lecturer, King Danylo University, Ivano-Frankivsk, Ukraine.
Abstract: The article exposes essence of strategic control and highlights the need for its identification in the system of internal control. A methodology is developed to draw up a derivative balance sheet and use its data in the strategic control system. The study establishes a procedure for assessing quality of the strategic management decisions that are taken on the base of the analysis of derivative indicators.The study outcomes can be of use for practitioners and researchers investigating company’s internal control, the teachers and students dealing with economics and management.
Key words: control, strategic control, derivative balance sheet, equity capital
1st Revision: 20/09/2017
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