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To effectively carry out its economic activity, the enterprise needs to quickly respond to internal and external environmental changes, carrying out a strategic analysis. The effectiveness of such an analysis largely depends on the accountant's qualifications as the subject of its implementation. The article's purpose is to critically evaluate information sources, stages, and methods of strategic analysis, strengthening its theoretical and methodical support with the growing functional capabilities of the accountant. It was determined that the object of strategic analysis of the management process is the enterprise as an open management system and the forms and types of its activities. Strategic analysis helps create a system of main indicators of the enterprise's long-term development. The main tasks, information sources and strategic analysis stages were revealed. The strategic analysis methods, which are within the competence of a professional accountant, were critically evaluated. The article discusses the relationship between the functions of accounting and strategic analysis, given that both processes are performed by an accountant using many methods and professional judgment. It was established that qualitative strategic analysis is the key to effective enterprise strategic management. It is confirmed by the fact that the management strategy needs information about the strategic position of the enterprise, which is provided by accounting. An organizational and methodical mechanism for conducting strategic analysis by accountants of enterprises with an optimal set of methods and information sources was proposed. Combining accounting tools with traditional methods of strategic analysis (SWOT and GAP analysis) ensures obtaining conclusions for forming/adjusting the enterprise's development strategy in conditions of dynamic changes in the external and internal environment.

The article, based on the analysis of doctrinal sources, formulates the purpose, tasks and functions of control in this area. The author defined the general goal of control in the field of energy as a scientifically based result, the achievement of which is aimed at the control activity in the specified field, namely, ensuring the energy security of the state and compliance by all controlled objects with the current legislation during the production, transformation, transmission and distribution of energy. Among the tasks of state control in the field of energy in Ukraine, the following are outlined, including: ensuring the security of electricity and natural gas supply; ensuring reliable and uninterrupted supply of electricity and thermal energy, natural gas to consumers, which are necessary elements of human safety, life and health; protection of the rights and interests of consumers; identifying the actual state of affairs in the field of energy and providing objective information about the state of relevant social relations; provision of organizational or methodical assistance to the controlled structure in the elimination of detected violations; ensuring compliance with the requirements of the legislation in the fields of electric power, heat supply, and natural gas market of economic entities operating energy facilities in terms of the technical condition of energy facilities and networks, energy equipment, their operation and maintenance; ensuring compliance with financial and tax legislation, completeness and timeliness of tax payments to the budgets of the relevant levels; ensuring compliance with customs legislation, ensuring the protection of Ukraine's economic interests; compliance by controlled entities with environmental legislation and environmental safety requirements; ensuring compliance by economic entities in the field of energy with competition legislation and legislation on natural monopolies; etc. It is substantiated that the functions of state control in the field of energy are conditioned by the achievement of the goal and subordinated to the solution of specific tasks. Based on the above, such functions of state control in this area are outlined as: correction; preventive; informative; analytical; restoration. [ABSTRACT FROM AUTHOR]