Авторы: И. Цюцяк, ORCID ID 0000000337511325, старший преподаватель кафедры учета и налогообложения, Университет Ко- роля Данила, Ивано-Франковск, Украина.
А. Цюцяк, ORCID ID 0000000337511325, старший преподаватель кафедры учета и налогообложения, Университет Ко- роля Данила, Ивано-Франковск, Украина.
Аннотация: Исследована сущность стратегического контроля и необходимость его выделения в системе внутреннего контроля. Освещена методика формирования производного балансового отчета и использования его данных в системе стратегического контроля. Раскрыт порядок оценки качества принимаемых управленческих решений на основе анализа производных показателей.
Ключевые слова: контроль, стратегический контроль, производный балансовый отчет, собственный капитал
Received: 29/08/2017
1st Revision: 20/09/2017
Accepted: 01/10/2018
DOI: https://doi.org/10.17721/1728-2667.2018/200-5/8
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