Development of analysis in the system of strategic cost management

A large part of the information about the strategic development of the enterprise is provided by the management accounting system. When developing an enterprise strategy, managers must examine not only the external environment, but also the situation within the enterprise. For this, a management analysis of the enterprise is carried out. The article considers the concept of organization management based on strategic cost management, including methods: value chain analysis, strategic positioning analysis, cost factor analysis. It is noted that the information generated in the process of analyzing the value chain will make it possible to see in which links it is necessary to reduce the cost, and where exactly additional costs are formed that provide the competitive advantages of this organization. Since overheads account for a large share of costs, organizations are encouraged to use an approach that allows them to determine the values and restructure the services provided and used in the organization in order to optimize their value (OVA approach “Overhead Cost Analysis”).