DEVELOPMENT OF THE STRATEGY FOR THE TRANSPORT INDUSTRY ENTERPRISE AS A BASIS OF BUILDING STRATEGIC ACCOUNTING
Significance. The article covers an important subject of the development strategy of transport enterprises and its influence on the formation of strategic accounting of the company.
Research methods. In the process, we studied the development scenario of the industry according to “The Transport Strategy of the Russian Federation for the Period until 2030”, and we made a comparative analysis of development strategies for various transportation modes. The authors also studied the following issues: the process of generating a strategy underlying strategic accounting; the goals, methodology and mechanism of strategic accounting; the influence of external factors on the generation of a strategy. We investigated various types of strategic accounting of the railway industry.
Result. As a result, we identified the main directions of development in the transport industry in the Russian Federation and the features of strategic accounting of the railway enterprise.
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