Analysis of the application of modern business strategies on the example of management accounting

The article examines the effectiveness of modern business strategies in the context of management accounting. Through the analysis of current trends in management accounting and examples of their application in various companies, the authors assess the impact of strategies such as cost management, balanced scorecard and others on improving the efficiency of business processes and strategic decision-making. The article offers a comprehensive description of management accounting and recommendations for managers and managers on optimizing business processes using modern strategies to achieve competitive advantages in a modern business environment.