Information and analytical aspects of strategic managerial accounting in the companies of metallurgical industry

The lack of a unified approach to the construction of management reporting as a separate type in the accounting system, as well as the great practical need to use strategic management reporting for making tactical and strategic decisions, determined the purpose of the article. Research in this area is particularly relevant for companies in the metallurgical industry, most of which faced the uncertainty of the external environment and strong competition, which required the search for new management tools in the changed conditions. In this regard, the issues of information and analytical support, methods of forming management reports for making tactical and strategic decisions in the companies of the metallurgical industry become priority and emphasize the relevance. The article offers a methodological approach to the formation of strategic management reporting based on the use of key performance indicators (KPIs).Taking into account the industry characteristics of metallurgical companies, such as export orientation, large-scale investment programs, high dependence on raw materials, the following functional blocks of the system (KPI) were allocated: investment; personnel and management; production; marketing; Finance...