On the Question of Competitive Positioning of an Industrial Enterprise Through the Application of Analytical and Management Measures

The relevance of the research topic is due to the need to increase the effectiveness of the competitive positioning of domestic industrial enterprises in the face of sanctions pressure and increasing global competition. Modern challenges require companies not only to adapt production processes, but also to create sustainable management response mechanisms based on the integration of accounting and analytical systems and competitive intelligence methods. The purpose of the scientific research is to develop accounting and analytical support for the strategic development of the enterprise through the improvement of its conceptual and methodological apparatus with a focus on increasing competitiveness. The scientific and practical significance of the work is to systematize and clarify the conceptual framework in the field of strategic accounting, substantiate the need to introduce elements of organizational training into the management accounting system, and develop recommendations for integrating accounting and analytical support with knowledge management mechanisms. The practical applicability of the results is confirmed by the possibility of their use in the process of developing and modernizing information systems of enterprises.

As a result of the research, it was found that effective competitive positioning is possible with an integrated strategic accounting system capable of providing not only monitoring and control, but also forecasting the external environment. The necessity of strengthening the role of accounting subsystems in the knowledge management system and ensuring strategic planning is revealed. The concept of an accounting and analytical system as an element of the competitive intelligence architecture, covering all levels of the organizational structure of the enterprise, is proposed. The value of the conducted research is determined by the scientific novelty, which consists in the development of a theoretical and methodological approach to the organization of accounting and analytical support for strategic enterprise management based on the principles of competitive intelligence, organizational training and controlling, as well as in the formation of a conceptual model of strategic accounting focused on the implementation of information support for management decisions in conditions of high external turbulence.

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