Strategic management accounting within the system of integrated management of enterprises

Introduction. The paper develops recommendations for improving the methodology of strategic management accounting in system complex enterprises. influence practice on performance logistics companies has been studied. purpose is development Results. Strategic based various elements, such as: use technology, effective information and public policy. They are crucial importance implementation practical activities It proved that one concepts includes following elements: state Partial least squares (PLS) modeling was used to analyze collected data. A structural model elements profitability built. results show practices had a significant positive relationship with supply chain performance, company profitability. Conclusion. element Technology found have value 6.311. Increasing technology efficiency improves outcomes. Moreover, it also 6.872. In same vein, investigated policy 3.246. Finally, t-value 23.412. Prospects further research study role leadership competencies managers audit order eliminate asymmetry information.