Formation of the adaptive management framework in the system of accounting and analytical support in enterprises associations

Abstract

The article considers the issues of adaptive management in the system of accounting and analytical support of business associations, in particular, the formation of adaptive management framework is proposed. The unstable economic environment encourages changes in the activities of economic entities, including their accounting practices. This causes the transformation of their accounting and analytical support. It is necessary to provide accounting information to the management system. The comparison results of basic management types as a system according to such criteria as openness, emergence, structure, dynamism, proactivity, subordination, hierarchy are presented. The expediency of using adaptive management in the activities of business associations in the unstable economic environment is substantiated. The organization of accounting features in adaptive management are characterized. The influence of adaptation strategies (strategy of active survival, strategy of passive survival, strategy of active influence on the external environment) within the framework of adaptive management on the direction of accounting is substantiated. The relation of adaptation strategies to accounting orientation is provided. The characteristics of “adaptability” and “flexibility” are outlined and their influence on the decision of the management of the enterprises association subject on the possibility and / or expediency of the introduction / improvement of adaptive management is substantiated. The generalized adaptive management framework of enterprises association is offered (considering the adapter as a management tool and the enterprise activities and integration restrictions as a management object). Hierarchies of adapters have been developed for mergers of enterprises with a contractual form and with the organization of a joint venture. The adapter is defined as a tool related to "indicator-management decision". It is necessary for managerial influence in the activities of enterprises association. The main tasks of adapters for the first (enterprise-external environment), second (enterprise-enterprise) and third (enterprise-external environment) levels are characterized.