STRATEGIC MANAGEMENT ACCOUNTING AND STRATEGIC ANALYSIS AS TOOLS FOR ENSURING THE EFFICIENCY OF BUSINESS ENTITIES AND THEIR COMPETITIVENESS.

The purpose of this study is the need to apply a system of effective tools for the economic transformation of subjects of the national economy in modern conditions in order to ensure their competitiveness and efficiency of functioning. The article proves and verifies the hypothesis about the need to use strategic analysis and strategic management accounting as necessary and justified tools for the persistent transformation of subjects of the national economy in the modern conditions of their management. The necessity of using the McKinsey method for strategic analysis of business entities at the macro- and meso-level has been proven. It has been substantiated that in order to ensure the assessment and control of the persistent transformation of business entities, it is necessary to apply strategic management accounting at all levels of their research. [ABSTRACT FROM AUTHOR]