INFORMATION SUPPORT OF ENTREPRENEURSHIP FROM THE PERSPECTIVE OF STRATEGIC MANAGEMENT ACCOUNTING

Introduction. One of the effective technologies of information support for the management of business entities during crisis situations is currently the management accounting system, which is acquiring new content and functional significance. The information obtained is a strategic benchmark for the business environment and identifies signs of a crisis or identifies facts. This information is used in the strategic management accounting system. Taking into account the challenges of today's strategic management of economic entities, the need for information support for the adaptation of strategic management accounting to influential external factors has determined the need for information support. Purpose. The aim of the study is to identify trends in the development of the strategic management accounting process, which provides information support for strategic management for business entities in a crisis business environment. Materials and methods. The theoretical and methodological basis of the study was based on the works of foreign and Ukrainian scientists on the essence and content of strategic management, strategic management accounting, the role of accounting and analytical information basis for making strategic management decisions and implementing management strategy in the conditions of the military economy of Ukraine. In the course of the study, the following methods were used: generalization – to summarize scientific thoughts, concepts of leading domestic and foreign researchers on the problems of strategic management accounting; method of structural logic – to systematize information support for the stages of the strategic management accounting process; analysis – to draw conclusions and prospects for adapting the management accounting system, which acquires new content and functional significance during crisis situations. Results. The results and recommendations formulated in the study create a basis for further development of the organizational and methodological foundations of information support of business entities from the standpoint of strategic management accounting. Discussion. In future research, it is proposed to focus on the practical application of the process of information support for strategic management accounting and to study the effectiveness of its adaptation in the modern business environment.