id sid tid token lemma pos issue-10 1 1 baltic baltic PROPN issue-10 1 2 journal journal PROPN issue-10 1 3 of of ADP issue-10 1 4 economic economic ADJ issue-10 1 5 studies study NOUN issue-10 1 6 47 47 NUM issue-10 1 7 vol vol NOUN issue-10 1 8 . . PROPN issue-10 1 9 1 1 NUM issue-10 1 10 , , PUNCT issue-10 1 11 2015 2015 NUM issue-10 1 12 strategic strategic ADJ issue-10 1 13 management management NOUN issue-10 1 14 object object NOUN issue-10 1 15 as as ADP issue-10 1 16 an an DET issue-10 1 17 object object NOUN issue-10 1 18 of of ADP issue-10 1 19 scientific scientific ADJ issue-10 1 20 research research NOUN issue-10 1 21 mykola mykola PROPN issue-10 1 22 bondar1 bondar1 PROPN issue-10 1 23 , , PUNCT issue-10 1 24 kyiv kyiv PROPN issue-10 1 25 national national PROPN issue-10 1 26 economic economic PROPN issue-10 1 27 university university NOUN issue-10 1 28 named name VERB issue-10 1 29 after after ADP issue-10 1 30 vadym vadym PROPN issue-10 1 31 hetman hetman PROPN issue-10 1 32 , , PUNCT issue-10 1 33 ukraine ukraine PROPN issue-10 1 34 natalia natalia PROPN issue-10 1 35 iershova2 iershova2 PROPN issue-10 1 36 , , PUNCT issue-10 1 37 national national PROPN issue-10 1 38 technical technical PROPN issue-10 1 39 university university PROPN issue-10 1 40 " " PUNCT issue-10 1 41 kharkiv kharkiv PROPN issue-10 1 42 polytechnic polytechnic PROPN issue-10 1 43 institute institute PROPN issue-10 1 44 " " PUNCT issue-10 1 45 , , PUNCT issue-10 1 46 ukraine ukraine PROPN issue-10 1 47 abstract abstract NOUN issue-10 1 48 . . PUNCT issue-10 2 1 the the DET issue-10 2 2 purpose purpose NOUN issue-10 2 3 of of ADP issue-10 2 4 research research NOUN issue-10 2 5 is be AUX issue-10 2 6 to to PART issue-10 2 7 highlight highlight VERB issue-10 2 8 the the DET issue-10 2 9 main main ADJ issue-10 2 10 areas area NOUN issue-10 2 11 of of ADP issue-10 2 12 the the DET issue-10 2 13 system system NOUN issue-10 2 14 of of ADP issue-10 2 15 strategic strategic ADJ issue-10 2 16 management management NOUN issue-10 2 17 accounting accounting NOUN issue-10 2 18 , , PUNCT issue-10 2 19 improvement improvement NOUN issue-10 2 20 of of ADP issue-10 2 21 the the DET issue-10 2 22 principles principle NOUN issue-10 2 23 on on ADP issue-10 2 24 which which PRON issue-10 2 25 it it PRON issue-10 2 26 operates operate VERB issue-10 2 27 . . PUNCT issue-10 3 1 subject subject NOUN issue-10 3 2 of of ADP issue-10 3 3 research research NOUN issue-10 3 4 is be AUX issue-10 3 5 theoretical theoretical ADJ issue-10 3 6 and and CCONJ issue-10 3 7 practical practical ADJ issue-10 3 8 aspects aspect NOUN issue-10 3 9 of of ADP issue-10 3 10 functioning functioning NOUN issue-10 3 11 and and CCONJ issue-10 3 12 development development NOUN issue-10 3 13 of of ADP issue-10 3 14 strategic strategic ADJ issue-10 3 15 management management NOUN issue-10 3 16 accounting accounting NOUN issue-10 3 17 . . PUNCT issue-10 4 1 subject subject ADJ issue-10 4 2 area area NOUN issue-10 4 3 is be AUX issue-10 4 4 focused focus VERB issue-10 4 5 on on ADP issue-10 4 6 strategic strategic ADJ issue-10 4 7 management management NOUN issue-10 4 8 information information NOUN issue-10 4 9 support support NOUN issue-10 4 10 towards towards ADP issue-10 4 11 the the DET issue-10 4 12 implementation implementation NOUN issue-10 4 13 of of ADP issue-10 4 14 the the DET issue-10 4 15 principle principle NOUN issue-10 4 16 of of ADP issue-10 4 17 balancing balancing NOUN issue-10 4 18 of of ADP issue-10 4 19 activity activity NOUN issue-10 4 20 of of ADP issue-10 4 21 the the DET issue-10 4 22 entities entity NOUN issue-10 4 23 . . PUNCT issue-10 5 1 objectives objective NOUN issue-10 5 2 of of ADP issue-10 5 3 the the DET issue-10 5 4 research research NOUN issue-10 5 5 is be AUX issue-10 5 6 to to PART issue-10 5 7 determine determine VERB issue-10 5 8 the the DET issue-10 5 9 place place NOUN issue-10 5 10 and and CCONJ issue-10 5 11 role role NOUN issue-10 5 12 of of ADP issue-10 5 13 strategic strategic ADJ issue-10 5 14 management management NOUN issue-10 5 15 accounting accounting NOUN issue-10 5 16 in in ADP issue-10 5 17 the the DET issue-10 5 18 creation creation NOUN issue-10 5 19 of of ADP issue-10 5 20 information information NOUN issue-10 5 21 infrastructure infrastructure NOUN issue-10 5 22 management management NOUN issue-10 5 23 in in ADP issue-10 5 24 the the DET issue-10 5 25 current current ADJ issue-10 5 26 economic economic ADJ issue-10 5 27 conditions condition NOUN issue-10 5 28 ; ; PUNCT issue-10 5 29 disclosure disclosure NOUN issue-10 5 30 of of ADP issue-10 5 31 decomposition decomposition NOUN issue-10 5 32 problems problem NOUN issue-10 5 33 and and CCONJ issue-10 5 34 improvement improvement NOUN issue-10 5 35 of of ADP issue-10 5 36 the the DET issue-10 5 37 functioning functioning NOUN issue-10 5 38 of of ADP issue-10 5 39 the the DET issue-10 5 40 system system NOUN issue-10 5 41 of of ADP issue-10 5 42 strategic strategic ADJ issue-10 5 43 management management NOUN issue-10 5 44 accounting accounting NOUN issue-10 5 45 , , PUNCT issue-10 5 46 prioritization prioritization NOUN issue-10 5 47 of of ADP issue-10 5 48 development development NOUN issue-10 5 49 . . PUNCT issue-10 6 1 hypothesis hypothesis NOUN issue-10 6 2 of of ADP issue-10 6 3 the the DET issue-10 6 4 research research NOUN issue-10 6 5 is be AUX issue-10 6 6 based base VERB issue-10 6 7 on on ADP issue-10 6 8 the the DET issue-10 6 9 assumption assumption NOUN issue-10 6 10 that that SCONJ issue-10 6 11 the the DET issue-10 6 12 effectiveness effectiveness NOUN issue-10 6 13 of of ADP issue-10 6 14 entities entity NOUN issue-10 6 15 management management NOUN issue-10 6 16 adapted adapt VERB issue-10 6 17 to to ADP issue-10 6 18 the the DET issue-10 6 19 needs need NOUN issue-10 6 20 of of ADP issue-10 6 21 the the DET issue-10 6 22 market market NOUN issue-10 6 23 environment environment NOUN issue-10 6 24 of of ADP issue-10 6 25 complete complete ADJ issue-10 6 26 , , PUNCT issue-10 6 27 accurate accurate ADJ issue-10 6 28 and and CCONJ issue-10 6 29 timely timely ADJ issue-10 6 30 information information NOUN issue-10 6 31 , , PUNCT issue-10 6 32 which which PRON issue-10 6 33 is be AUX issue-10 6 34 formed form VERB issue-10 6 35 in in ADP issue-10 6 36 properly properly ADV issue-10 6 37 organized organize VERB issue-10 6 38 system system NOUN issue-10 6 39 of of ADP issue-10 6 40 strategic strategic ADJ issue-10 6 41 management management NOUN issue-10 6 42 accounting accounting NOUN issue-10 6 43 . . PUNCT issue-10 7 1 methodology methodology NOUN issue-10 7 2 is be AUX issue-10 7 3 based base VERB issue-10 7 4 on on ADP issue-10 7 5 analysis analysis NOUN issue-10 7 6 of of ADP issue-10 7 7 data datum NOUN issue-10 7 8 of of ADP issue-10 7 9 respondents respondent NOUN issue-10 7 10 from from ADP issue-10 7 11 125 125 NUM issue-10 7 12     SPACE issue-10 7 13 industrial industrial ADJ issue-10 7 14 entities entity NOUN issue-10 7 15 of of ADP issue-10 7 16 kharkiv kharkiv PROPN issue-10 7 17 region region NOUN issue-10 7 18 . . PUNCT issue-10 8 1 data datum NOUN issue-10 8 2 was be AUX issue-10 8 3 collected collect VERB issue-10 8 4 through through ADP issue-10 8 5 direct direct ADJ issue-10 8 6 surveys survey NOUN issue-10 8 7 and and CCONJ issue-10 8 8 in in ADP issue-10 8 9 the the DET issue-10 8 10 preparation preparation NOUN issue-10 8 11 of of ADP issue-10 8 12 kharkiv kharkiv PROPN issue-10 8 13 oblast oblast PROPN issue-10 8 14 development development NOUN issue-10 8 15 strategy strategy NOUN issue-10 8 16 for for ADP issue-10 8 17 the the DET issue-10 8 18 period period NOUN issue-10 8 19 until until ADP issue-10 8 20 2020 2020 NUM issue-10 8 21 . . PUNCT issue-10 9 1 respondents respondent NOUN issue-10 9 2 were be AUX issue-10 9 3 asked ask VERB issue-10 9 4 a a DET issue-10 9 5 number number NOUN issue-10 9 6 of of ADP issue-10 9 7 questions question NOUN issue-10 9 8 that that PRON issue-10 9 9 determine determine VERB issue-10 9 10 : : PUNCT issue-10 9 11 results result NOUN issue-10 9 12 of of ADP issue-10 9 13 the the DET issue-10 9 14 system system NOUN issue-10 9 15 of of ADP issue-10 9 16 information information NOUN issue-10 9 17 support support NOUN issue-10 9 18 of of ADP issue-10 9 19 strategic strategic ADJ issue-10 9 20 management management NOUN issue-10 9 21 in in ADP issue-10 9 22 enterprises enterprise NOUN issue-10 9 23 employing employ VERB issue-10 9 24 respondents respondent NOUN issue-10 9 25 ; ; PUNCT issue-10 9 26 direction direction NOUN issue-10 9 27 of of ADP issue-10 9 28 the the DET issue-10 9 29 system system NOUN issue-10 9 30 of of ADP issue-10 9 31 strategic strategic ADJ issue-10 9 32 management management NOUN issue-10 9 33 accounting accounting NOUN issue-10 9 34 in in ADP issue-10 9 35 enterprises enterprise NOUN issue-10 9 36 employing employ VERB issue-10 9 37 respondents respondent NOUN issue-10 9 38 . . PUNCT issue-10 10 1 by by ADP issue-10 10 2 means mean NOUN issue-10 10 3 of of ADP issue-10 10 4 expert expert NOUN issue-10 10 5 assessments assessment NOUN issue-10 10 6 was be AUX issue-10 10 7 evaluated evaluate VERB issue-10 10 8 important important ADJ issue-10 10 9 source source NOUN issue-10 10 10 of of ADP issue-10 10 11 information information NOUN issue-10 10 12 for for ADP issue-10 10 13 making make VERB issue-10 10 14 strategic strategic ADJ issue-10 10 15 management management NOUN issue-10 10 16 decisions decision NOUN issue-10 10 17 . . PUNCT issue-10 11 1 general general ADJ issue-10 11 2 system system NOUN issue-10 11 3 of of ADP issue-10 11 4 research research NOUN issue-10 11 5 methodology methodology NOUN issue-10 11 6 is be AUX issue-10 11 7 based base VERB issue-10 11 8 on on ADP issue-10 11 9 a a DET issue-10 11 10 systematic systematic ADJ issue-10 11 11 approach approach NOUN issue-10 11 12 . . PUNCT issue-10 12 1 conclusion conclusion NOUN issue-10 12 2 . . PUNCT issue-10 13 1 during during ADP issue-10 13 2 the the DET issue-10 13 3 research research NOUN issue-10 13 4 was be AUX issue-10 13 5 confirmed confirm VERB issue-10 13 6 the the DET issue-10 13 7 role role NOUN issue-10 13 8 and and CCONJ issue-10 13 9 importance importance NOUN issue-10 13 10 of of ADP issue-10 13 11 strategic strategic ADJ issue-10 13 12 management management NOUN issue-10 13 13 accounting accounting NOUN issue-10 13 14 information information NOUN issue-10 13 15 for for ADP issue-10 13 16 the the DET issue-10 13 17 purpose purpose NOUN issue-10 13 18 of of ADP issue-10 13 19 strategic strategic ADJ issue-10 13 20 management management NOUN issue-10 13 21 . . PUNCT issue-10 14 1 according accord VERB issue-10 14 2 to to ADP issue-10 14 3 the the DET issue-10 14 4 results result NOUN issue-10 14 5 outlined outline VERB issue-10 14 6 challenges challenge NOUN issue-10 14 7 facing face VERB issue-10 14 8 the the DET issue-10 14 9 leaders leader NOUN issue-10 14 10 of of ADP issue-10 14 11 ukrainian ukrainian ADJ issue-10 14 12 enterprises enterprise NOUN issue-10 14 13 based base VERB issue-10 14 14 on on ADP issue-10 14 15 the the DET issue-10 14 16 survey survey NOUN issue-10 14 17 to to PART issue-10 14 18 improve improve VERB issue-10 14 19 performance performance NOUN issue-10 14 20 . . PUNCT issue-10 15 1 advanced advance VERB issue-10 15 2 the the DET issue-10 15 3 system system NOUN issue-10 15 4 of of ADP issue-10 15 5 principles principle NOUN issue-10 15 6 that that PRON issue-10 15 7 ensures ensure VERB issue-10 15 8 the the DET issue-10 15 9 efficiency efficiency NOUN issue-10 15 10 of of ADP issue-10 15 11 strategic strategic ADJ issue-10 15 12 management management NOUN issue-10 15 13 accounting accounting NOUN issue-10 15 14 technologies technology NOUN issue-10 15 15 as as ADP issue-10 15 16 information information NOUN issue-10 15 17 support support NOUN issue-10 15 18 of of ADP issue-10 15 19 strategic strategic ADJ issue-10 15 20 management management NOUN issue-10 15 21 . . PUNCT issue-10 16 1 practical practical ADJ issue-10 16 2 implications implication NOUN issue-10 16 3 . . PUNCT issue-10 17 1 distributions distribution NOUN issue-10 17 2 of of ADP issue-10 17 3 identifying identify VERB issue-10 17 4 key key ADJ issue-10 17 5 areas area NOUN issue-10 17 6 of of ADP issue-10 17 7 the the DET issue-10 17 8 system system NOUN issue-10 17 9 of of ADP issue-10 17 10 strategic strategic ADJ issue-10 17 11 management management NOUN issue-10 17 12 accounting accounting NOUN issue-10 17 13 in in ADP issue-10 17 14 industry industry NOUN issue-10 17 15 , , PUNCT issue-10 17 16 innovation innovation NOUN issue-10 17 17 - - PUNCT issue-10 17 18 active active ADJ issue-10 17 19 enterprises enterprise NOUN issue-10 17 20 of of ADP issue-10 17 21 the the DET issue-10 17 22 kharkiv kharkiv PROPN issue-10 17 23 region region NOUN issue-10 17 24 proves prove VERB issue-10 17 25 that that SCONJ issue-10 17 26 , , PUNCT issue-10 17 27 if if SCONJ issue-10 17 28 necessary necessary ADJ issue-10 17 29 , , PUNCT issue-10 17 30 this this DET issue-10 17 31 generation generation NOUN issue-10 17 32 information information NOUN issue-10 17 33 system system NOUN issue-10 17 34 for for ADP issue-10 17 35 strategic strategic ADJ issue-10 17 36 management management NOUN issue-10 17 37 must must AUX issue-10 17 38 take take VERB issue-10 17 39 into into ADP issue-10 17 40 account account NOUN issue-10 17 41 the the DET issue-10 17 42 interests interest NOUN issue-10 17 43 of of ADP issue-10 17 44 several several ADJ issue-10 17 45 groups group NOUN issue-10 17 46 of of ADP issue-10 17 47 users user NOUN issue-10 17 48 . . PUNCT issue-10 18 1 system system NOUN issue-10 18 2 of of ADP issue-10 18 3 principles principle NOUN issue-10 18 4 of of ADP issue-10 18 5 strategic strategic ADJ issue-10 18 6 management management NOUN issue-10 18 7 of of ADP issue-10 18 8 accounting accounting NOUN issue-10 18 9 as as ADP issue-10 18 10 an an DET issue-10 18 11 information information NOUN issue-10 18 12 technology technology NOUN issue-10 18 13 management management NOUN issue-10 18 14 provides provide VERB issue-10 18 15 strategic strategic ADJ issue-10 18 16 improve improve NOUN issue-10 18 17 of of ADP issue-10 18 18 its its PRON issue-10 18 19 practical practical ADJ issue-10 18 20 use use NOUN issue-10 18 21 and and CCONJ issue-10 18 22 determine determine VERB issue-10 18 23 development development NOUN issue-10 18 24 priorities priority NOUN issue-10 18 25 . . PUNCT issue-10 19 1 value value NOUN issue-10 19 2 / / SYM issue-10 19 3 originality originality NOUN issue-10 19 4 . . PUNCT issue-10 20 1 coverage coverage NOUN issue-10 20 2 of of ADP issue-10 20 3 the the DET issue-10 20 4 main main ADJ issue-10 20 5 directions direction NOUN issue-10 20 6 of of ADP issue-10 20 7 the the DET issue-10 20 8 system system NOUN issue-10 20 9 of of ADP issue-10 20 10 strategic strategic ADJ issue-10 20 11 management management NOUN issue-10 20 12 accounting accounting NOUN issue-10 20 13 on on ADP issue-10 20 14 the the DET issue-10 20 15 basis basis NOUN issue-10 20 16 of of ADP issue-10 20 17 survey survey NOUN issue-10 20 18 of of ADP issue-10 20 19 respondents respondent NOUN issue-10 20 20 and and CCONJ issue-10 20 21 their their PRON issue-10 20 22 opinions opinion NOUN issue-10 20 23 and and CCONJ issue-10 20 24 studies study NOUN issue-10 20 25 of of ADP issue-10 20 26 their their PRON issue-10 20 27 thoughts thought NOUN issue-10 20 28 had have VERB issue-10 20 29 the the DET issue-10 20 30 aim aim NOUN issue-10 20 31 to to PART issue-10 20 32 determine determine VERB issue-10 20 33 the the DET issue-10 20 34 prospects prospect NOUN issue-10 20 35 of of ADP issue-10 20 36 development development NOUN issue-10 20 37 of of ADP issue-10 20 38 the the DET issue-10 20 39 system system NOUN issue-10 20 40 as as ADP issue-10 20 41 a a DET issue-10 20 42 whole whole NOUN issue-10 20 43 , , PUNCT issue-10 20 44 and and CCONJ issue-10 20 45 industrial industrial ADJ issue-10 20 46 , , PUNCT issue-10 20 47 innovation innovation NOUN issue-10 20 48 - - PUNCT issue-10 20 49 active active ADJ issue-10 20 50 enterprises enterprise NOUN issue-10 20 51 of of ADP issue-10 20 52 kharkiv kharkiv PROPN issue-10 20 53 region region NOUN issue-10 20 54 in in ADP issue-10 20 55 particular particular ADJ issue-10 20 56 . . PUNCT issue-10 21 1 key key ADJ issue-10 21 2 words word NOUN issue-10 21 3 : : PUNCT issue-10 21 4 strategic strategic ADJ issue-10 21 5 management management NOUN issue-10 21 6 accounting accounting NOUN issue-10 21 7 , , PUNCT issue-10 21 8 strategic strategic ADJ issue-10 21 9 directions direction NOUN issue-10 21 10 of of ADP issue-10 21 11 implementation implementation NOUN issue-10 21 12 of of ADP issue-10 21 13 management management NOUN issue-10 21 14 accounting accounting NOUN issue-10 21 15 , , PUNCT issue-10 21 16 principles principle NOUN issue-10 21 17 of of ADP issue-10 21 18 the the DET issue-10 21 19 strategic strategic ADJ issue-10 21 20 management management NOUN issue-10 21 21 accounting accounting NOUN issue-10 21 22 , , PUNCT issue-10 21 23 strategic strategic ADJ issue-10 21 24 management management NOUN issue-10 21 25 phases phase NOUN issue-10 21 26 . . PUNCT issue-10 22 1 jel jel PROPN issue-10 22 2 classification classification NOUN issue-10 22 3 : : PUNCT issue-10 22 4 m41 m41 NUM issue-10 22 5 , , PUNCT issue-10 22 6 с13 с13 NOUN issue-10 22 7 corresponding corresponding ADJ issue-10 22 8 author author NOUN issue-10 22 9 1 1 NUM issue-10 22 10 department department NOUN issue-10 22 11 of of ADP issue-10 22 12 accounting accounting NOUN issue-10 22 13 of of ADP issue-10 22 14 business business NOUN issue-10 22 15 activities activity NOUN issue-10 22 16 , , PUNCT issue-10 22 17 kyiv kyiv ADJ issue-10 22 18 national national PROPN issue-10 22 19 economic economic PROPN issue-10 22 20 university university NOUN issue-10 22 21 named name VERB issue-10 22 22 after after ADP issue-10 22 23 vadym vadym PROPN issue-10 22 24 hetman hetman PROPN issue-10 22 25 . . PUNCT issue-10 23 1 e e X issue-10 23 2 - - NOUN issue-10 23 3 mail mail NOUN issue-10 23 4 : : PUNCT issue-10 23 5 nibondar@mail.ru nibondar@mail.ru PROPN issue-10 23 6 2 2 NUM issue-10 23 7 department department NOUN issue-10 23 8 of of ADP issue-10 23 9 economic economic ADJ issue-10 23 10 analysis analysis NOUN issue-10 23 11 and and CCONJ issue-10 23 12 accounting accounting NOUN issue-10 23 13 , , PUNCT issue-10 23 14 national national PROPN issue-10 23 15 technical technical PROPN issue-10 23 16 university university PROPN issue-10 23 17 “ " PUNCT issue-10 23 18 kharkiv kharkiv PROPN issue-10 23 19 polytechnic polytechnic PROPN issue-10 23 20 institute institute PROPN issue-10 23 21 ” " PUNCT issue-10 23 22 . . PUNCT issue-10 24 1 e e X issue-10 24 2 - - NOUN issue-10 24 3 mail mail NOUN issue-10 24 4 : : PUNCT issue-10 24 5 natalia_iershova@mail.ru natalia_iershova@mail.ru NUM issue-10 24 6 1 1 NUM issue-10 24 7 . . PUNCT issue-10 25 1 introduction introduction NOUN issue-10 25 2 increased increase VERB issue-10 25 3 aggressive aggressive ADJ issue-10 25 4 competitive competitive ADJ issue-10 25 5 environment environment NOUN issue-10 25 6 requires require VERB issue-10 25 7 rethinking rethink VERB issue-10 25 8 the the DET issue-10 25 9 management management NOUN issue-10 25 10 of of ADP issue-10 25 11 all all DET issue-10 25 12 management management NOUN issue-10 25 13 functions function NOUN issue-10 25 14 , , PUNCT issue-10 25 15 including include VERB issue-10 25 16 accounting account VERB issue-10 25 17 , , PUNCT issue-10 25 18 to to PART issue-10 25 19 provide provide VERB issue-10 25 20 new new ADJ issue-10 25 21 features feature NOUN issue-10 25 22 to to ADP issue-10 25 23 management management NOUN issue-10 25 24 accounting accounting NOUN issue-10 25 25 , , PUNCT issue-10 25 26 analysis analysis NOUN issue-10 25 27 and and CCONJ issue-10 25 28 control control NOUN issue-10 25 29 planning planning NOUN issue-10 25 30 . . PUNCT issue-10 26 1 one one NUM issue-10 26 2 of of ADP issue-10 26 3 the the DET issue-10 26 4 strategic strategic ADJ issue-10 26 5 management management NOUN issue-10 26 6 accounting accounting NOUN issue-10 26 7 management management NOUN issue-10 26 8 accounting accounting NOUN issue-10 26 9 is be AUX issue-10 26 10 focused focus VERB issue-10 26 11 on on ADP issue-10 26 12 strategic strategic ADJ issue-10 26 13 decision decision NOUN issue-10 26 14 making making NOUN issue-10 26 15 ( ( PUNCT issue-10 26 16 shevchuk shevchuk ADJ issue-10 26 17 , , PUNCT issue-10 26 18 2011 2011 NUM issue-10 26 19 ; ; PUNCT issue-10 26 20 nikolaeva nikolaeva PROPN issue-10 26 21 & & CCONJ issue-10 26 22 alekseeva alekseeva PROPN issue-10 26 23 , , PUNCT issue-10 26 24 2008 2008 NUM issue-10 26 25 ; ; PUNCT issue-10 26 26 manyaeva manyaeva PROPN issue-10 26 27 , , PUNCT issue-10 26 28 2010 2010 NUM issue-10 26 29 ) ) PUNCT issue-10 26 30 . . PUNCT issue-10 27 1 main main ADJ issue-10 27 2 objectives objective NOUN issue-10 27 3 and and CCONJ issue-10 27 4 tasks task NOUN issue-10 27 5 of of ADP issue-10 27 6 strategic strategic ADJ issue-10 27 7 management management NOUN issue-10 27 8 accounting accounting NOUN issue-10 27 9 are be AUX issue-10 27 10 directly directly ADV issue-10 27 11 derived derive VERB issue-10 27 12 from from ADP issue-10 27 13 the the DET issue-10 27 14 objectives objective NOUN issue-10 27 15 and and CCONJ issue-10 27 16 tasks task NOUN issue-10 27 17 of of ADP issue-10 27 18 strategic strategic ADJ issue-10 27 19 management management NOUN issue-10 27 20 . . PUNCT issue-10 28 1 baltic baltic PROPN issue-10 28 2 journal journal PROPN issue-10 28 3 of of ADP issue-10 28 4 economic economic ADJ issue-10 28 5 studies study NOUN issue-10 28 6 48 48 NUM issue-10 28 7 vol vol NOUN issue-10 28 8 . . PROPN issue-10 29 1 1 1 NUM issue-10 29 2 , , PUNCT issue-10 29 3 2015 2015 NUM issue-10 29 4 dialectic dialectic ADJ issue-10 29 5 relationship relationship NOUN issue-10 29 6 of of ADP issue-10 29 7 strategic strategic ADJ issue-10 29 8 management management NOUN issue-10 29 9 accounting accounting NOUN issue-10 29 10 and and CCONJ issue-10 29 11 management management NOUN issue-10 29 12 problems problem NOUN issue-10 29 13 is be AUX issue-10 29 14 seen see VERB issue-10 29 15 in in ADP issue-10 29 16 outline outline NOUN issue-10 29 17 with with ADP issue-10 29 18 information information NOUN issue-10 29 19 of of ADP issue-10 29 20 the the DET issue-10 29 21 last last ADJ issue-10 29 22 ( ( PUNCT issue-10 29 23 shevchuk shevchuk ADJ issue-10 29 24 , , PUNCT issue-10 29 25 2011 2011 NUM issue-10 29 26 , , PUNCT issue-10 29 27 golov golov NOUN issue-10 29 28 , , PUNCT issue-10 29 29 2006 2006 NUM issue-10 29 30 ) ) PUNCT issue-10 29 31 . . PUNCT issue-10 30 1 main main ADJ issue-10 30 2 focus focus NOUN issue-10 30 3 in in ADP issue-10 30 4 determining determine VERB issue-10 30 5 the the DET issue-10 30 6 strategic strategic ADJ issue-10 30 7 management management NOUN issue-10 30 8 accounting accounting NOUN issue-10 30 9 is be AUX issue-10 30 10 its its PRON issue-10 30 11 external external ADJ issue-10 30 12 orientation orientation NOUN issue-10 30 13 ( ( PUNCT issue-10 30 14 kaplan kaplan PROPN issue-10 30 15 , , PUNCT issue-10 30 16 1984 1984 NUM issue-10 30 17 ; ; PUNCT issue-10 30 18 summons summon NOUN issue-10 30 19 , , PUNCT issue-10 30 20 1982 1982 NUM issue-10 30 21 ; ; PUNCT issue-10 30 22 bromwich bromwich PROPN issue-10 30 23 , , PUNCT issue-10 30 24 1990 1990 NUM issue-10 30 25 ) ) PUNCT issue-10 30 26 . . PUNCT issue-10 31 1 " " PUNCT issue-10 31 2 strategic strategic ADJ issue-10 31 3 management management NOUN issue-10 31 4 accounting accounting NOUN issue-10 31 5 is be AUX issue-10 31 6 a a DET issue-10 31 7 means means NOUN issue-10 31 8 of of ADP issue-10 31 9 providing provide VERB issue-10 31 10 information information NOUN issue-10 31 11 necessary necessary ADJ issue-10 31 12 to to PART issue-10 31 13 support support VERB issue-10 31 14 strategic strategic ADJ issue-10 31 15 decisions decision NOUN issue-10 31 16 in in ADP issue-10 31 17 organizations organization NOUN issue-10 31 18 " " PUNCT issue-10 31 19 ( ( PUNCT issue-10 31 20 kaplan kaplan PROPN issue-10 31 21 , , PUNCT issue-10 31 22 1984 1984 NUM issue-10 31 23 , , PUNCT issue-10 31 24 p. p. NOUN issue-10 31 25 414 414 NUM issue-10 31 26 ) ) PUNCT issue-10 31 27 . . PUNCT issue-10 32 1 at at ADP issue-10 32 2 the the DET issue-10 32 3 same same ADJ issue-10 32 4 time time NOUN issue-10 32 5 , , PUNCT issue-10 32 6 strategic strategic ADJ issue-10 32 7 management management NOUN issue-10 32 8 accounting accounting NOUN issue-10 32 9 is be AUX issue-10 32 10 considered consider VERB issue-10 32 11 in in ADP issue-10 32 12 the the DET issue-10 32 13 light light NOUN issue-10 32 14 of of ADP issue-10 32 15 information information NOUN issue-10 32 16 provision provision NOUN issue-10 32 17 and and CCONJ issue-10 32 18 monitoring monitor VERB issue-10 32 19 development development NOUN issue-10 32 20 strategy strategy NOUN issue-10 32 21 ( ( PUNCT issue-10 32 22 summons summon NOUN issue-10 32 23 , , PUNCT issue-10 32 24 1982 1982 NUM issue-10 32 25 ) ) PUNCT issue-10 32 26 . . PUNCT issue-10 33 1 no no PRON issue-10 33 2 doubt doubt NOUN issue-10 33 3 that that SCONJ issue-10 33 4 the the DET issue-10 33 5 strategic strategic ADJ issue-10 33 6 management management NOUN issue-10 33 7 of of ADP issue-10 33 8 the the DET issue-10 33 9 company company NOUN issue-10 33 10 based base VERB issue-10 33 11 on on ADP issue-10 33 12 inside inside ADJ issue-10 33 13 information information NOUN issue-10 33 14 relationship relationship NOUN issue-10 33 15 with with ADP issue-10 33 16 the the DET issue-10 33 17 environment environment NOUN issue-10 33 18 , , PUNCT issue-10 33 19 i.e. i.e. X issue-10 33 20 on on ADP issue-10 33 21 the the DET issue-10 33 22 principle principle NOUN issue-10 33 23 of of ADP issue-10 33 24 consistency consistency NOUN issue-10 33 25 . . PUNCT issue-10 34 1 thus thus ADV issue-10 34 2 , , PUNCT issue-10 34 3 for for ADP issue-10 34 4 long long ADJ issue-10 34 5 - - PUNCT issue-10 34 6 term term NOUN issue-10 34 7 operation operation NOUN issue-10 34 8 and and CCONJ issue-10 34 9 development development NOUN issue-10 34 10 of of ADP issue-10 34 11 the the DET issue-10 34 12 company company NOUN issue-10 34 13 organization organization NOUN issue-10 34 14 and and CCONJ issue-10 34 15 functioning function VERB issue-10 34 16 of of ADP issue-10 34 17 strategic strategic ADJ issue-10 34 18 management management NOUN issue-10 34 19 accounting accounting NOUN issue-10 34 20 can can AUX issue-10 34 21 be be AUX issue-10 34 22 decisive decisive ADJ issue-10 34 23 . . PUNCT issue-10 35 1 however however ADV issue-10 35 2 , , PUNCT issue-10 35 3 analysis analysis NOUN issue-10 35 4 of of ADP issue-10 35 5 scientific scientific ADJ issue-10 35 6 papers paper NOUN issue-10 35 7 reveals reveal VERB issue-10 35 8 that that SCONJ issue-10 35 9 the the DET issue-10 35 10 lack lack NOUN issue-10 35 11 of of ADP issue-10 35 12 science science NOUN issue-10 35 13 - - PUNCT issue-10 35 14 based base VERB issue-10 35 15 methodology methodology NOUN issue-10 35 16 of of ADP issue-10 35 17 strategic strategic ADJ issue-10 35 18 management management NOUN issue-10 35 19 accounting accounting NOUN issue-10 35 20 as as ADP issue-10 35 21 the the DET issue-10 35 22 accounting accounting NOUN issue-10 35 23 and and CCONJ issue-10 35 24 analytical analytical ADJ issue-10 35 25 systems system NOUN issue-10 35 26 management management NOUN issue-10 35 27 . . PUNCT issue-10 36 1 strategic strategic ADJ issue-10 36 2 management management NOUN issue-10 36 3 accounting accounting NOUN issue-10 36 4 system system NOUN issue-10 36 5 still still ADV issue-10 36 6 did do AUX issue-10 36 7 not not PART issue-10 36 8 become become VERB issue-10 36 9 an an DET issue-10 36 10 integral integral ADJ issue-10 36 11 part part NOUN issue-10 36 12 of of ADP issue-10 36 13 business business NOUN issue-10 36 14 and and CCONJ issue-10 36 15 management management NOUN issue-10 36 16 practices practice NOUN issue-10 36 17 , , PUNCT issue-10 36 18 which which PRON issue-10 36 19 is be AUX issue-10 36 20 one one NUM issue-10 36 21 of of ADP issue-10 36 22 the the DET issue-10 36 23 causes cause NOUN issue-10 36 24 of of ADP issue-10 36 25 low low ADJ issue-10 36 26 efficiency efficiency NOUN issue-10 36 27 of of ADP issue-10 36 28 business business NOUN issue-10 36 29 entities entity NOUN issue-10 36 30 . . PUNCT issue-10 37 1 purpose purpose NOUN issue-10 37 2 of of ADP issue-10 37 3 the the DET issue-10 37 4 research research NOUN issue-10 37 5 and and CCONJ issue-10 37 6 research research NOUN issue-10 37 7 tasks task NOUN issue-10 37 8 . . PUNCT issue-10 38 1 purpose purpose NOUN issue-10 38 2 of of ADP issue-10 38 3 the the DET issue-10 38 4 research research NOUN issue-10 38 5 is be AUX issue-10 38 6 to to PART issue-10 38 7 highlight highlight VERB issue-10 38 8 the the DET issue-10 38 9 main main ADJ issue-10 38 10 areas area NOUN issue-10 38 11 of of ADP issue-10 38 12 the the DET issue-10 38 13 system system NOUN issue-10 38 14 of of ADP issue-10 38 15 strategic strategic ADJ issue-10 38 16 management management NOUN issue-10 38 17 accounting accounting NOUN issue-10 38 18 , , PUNCT issue-10 38 19 improvement improvement NOUN issue-10 38 20 of of ADP issue-10 38 21 the the DET issue-10 38 22 principles principle NOUN issue-10 38 23 on on ADP issue-10 38 24 which which PRON issue-10 38 25 it it PRON issue-10 38 26 operates operate VERB issue-10 38 27 . . PUNCT issue-10 39 1 scientific scientific ADJ issue-10 39 2 research research NOUN issue-10 39 3 task task NOUN issue-10 39 4 : : PUNCT issue-10 39 5 to to PART issue-10 39 6 determine determine VERB issue-10 39 7 the the DET issue-10 39 8 place place NOUN issue-10 39 9 and and CCONJ issue-10 39 10 role role NOUN issue-10 39 11 of of ADP issue-10 39 12 strategic strategic ADJ issue-10 39 13 management management NOUN issue-10 39 14 accounting accounting NOUN issue-10 39 15 in in ADP issue-10 39 16 the the DET issue-10 39 17 creation creation NOUN issue-10 39 18 of of ADP issue-10 39 19 information information NOUN issue-10 39 20 infrastructure infrastructure NOUN issue-10 39 21 management management NOUN issue-10 39 22 in in ADP issue-10 39 23 the the DET issue-10 39 24 current current ADJ issue-10 39 25 economic economic ADJ issue-10 39 26 conditions condition NOUN issue-10 39 27 ; ; PUNCT issue-10 39 28 decomposition decomposition NOUN issue-10 39 29 reveal reveal VERB issue-10 39 30 problems problem NOUN issue-10 39 31 and and CCONJ issue-10 39 32 to to PART issue-10 39 33 improve improve VERB issue-10 39 34 the the DET issue-10 39 35 functioning function VERB issue-10 39 36 principles principle NOUN issue-10 39 37 of of ADP issue-10 39 38 strategic strategic ADJ issue-10 39 39 management management NOUN issue-10 39 40 accounting accounting NOUN issue-10 39 41 and and CCONJ issue-10 39 42 prioritize prioritize VERB issue-10 39 43 its its PRON issue-10 39 44 development development NOUN issue-10 39 45 . . PUNCT issue-10 40 1 hypothesis hypothesis NOUN issue-10 40 2 of of ADP issue-10 40 3 the the DET issue-10 40 4 research research NOUN issue-10 40 5 . . PUNCT issue-10 41 1 hypothesis hypothesis NOUN issue-10 41 2 of of ADP issue-10 41 3 the the DET issue-10 41 4 research research NOUN issue-10 41 5 is be AUX issue-10 41 6 based base VERB issue-10 41 7 on on ADP issue-10 41 8 the the DET issue-10 41 9 assumption assumption NOUN issue-10 41 10 that that SCONJ issue-10 41 11 the the DET issue-10 41 12 effectiveness effectiveness NOUN issue-10 41 13 entities entity NOUN issue-10 41 14 of of ADP issue-10 41 15 strategic strategic ADJ issue-10 41 16 management management NOUN issue-10 41 17 adapted adapt VERB issue-10 41 18 to to ADP issue-10 41 19 the the DET issue-10 41 20 needs need NOUN issue-10 41 21 of of ADP issue-10 41 22 the the DET issue-10 41 23 market market NOUN issue-10 41 24 environment environment NOUN issue-10 41 25 of of ADP issue-10 41 26 complete complete ADJ issue-10 41 27 , , PUNCT issue-10 41 28 accurate accurate ADJ issue-10 41 29 and and CCONJ issue-10 41 30 timely timely ADJ issue-10 41 31 information information NOUN issue-10 41 32 , , PUNCT issue-10 41 33 which which PRON issue-10 41 34 is be AUX issue-10 41 35 formed form VERB issue-10 41 36 in in ADP issue-10 41 37 properly properly ADV issue-10 41 38 organized organize VERB issue-10 41 39 system system NOUN issue-10 41 40 of of ADP issue-10 41 41 strategic strategic ADJ issue-10 41 42 management management NOUN issue-10 41 43 accounting accounting NOUN issue-10 41 44 . . PUNCT issue-10 42 1 methodology methodology NOUN issue-10 42 2 and and CCONJ issue-10 42 3 design design NOUN issue-10 42 4 of of ADP issue-10 42 5 the the DET issue-10 42 6 research research NOUN issue-10 42 7 . . PUNCT issue-10 43 1 overall overall ADJ issue-10 43 2 research research NOUN issue-10 43 3 methodology methodology NOUN issue-10 43 4 is be AUX issue-10 43 5 based base VERB issue-10 43 6 on on ADP issue-10 43 7 a a DET issue-10 43 8 systematic systematic ADJ issue-10 43 9 approach approach NOUN issue-10 43 10 . . PUNCT issue-10 44 1 kharkiv kharkiv PROPN issue-10 44 2 region region PROPN issue-10 44 3 development development NOUN issue-10 44 4 strategy strategy NOUN issue-10 44 5 for for ADP issue-10 44 6 the the DET issue-10 44 7 period period NOUN issue-10 44 8 up up ADP issue-10 44 9 to to ADP issue-10 44 10 2020 2020 NUM issue-10 44 11 includes include VERB issue-10 44 12 specific specific ADJ issue-10 44 13 initiative initiative NOUN issue-10 44 14 for for ADP issue-10 44 15 businesses business NOUN issue-10 44 16 that that PRON issue-10 44 17 are be AUX issue-10 44 18 aimed aim VERB issue-10 44 19 at at ADP issue-10 44 20 strengthening strengthen VERB issue-10 44 21 the the DET issue-10 44 22 strategic strategic ADJ issue-10 44 23 position position NOUN issue-10 44 24 , , PUNCT issue-10 44 25 information information NOUN issue-10 44 26 support support NOUN issue-10 44 27 of of ADP issue-10 44 28 strategic strategic ADJ issue-10 44 29 management management NOUN issue-10 44 30 decisions decision NOUN issue-10 44 31 , , PUNCT issue-10 44 32 better well ADJ issue-10 44 33 managing manage VERB issue-10 44 34 cash cash NOUN issue-10 44 35 . . PUNCT issue-10 45 1 thus thus ADV issue-10 45 2 , , PUNCT issue-10 45 3 data datum NOUN issue-10 45 4 was be AUX issue-10 45 5 collected collect VERB issue-10 45 6 through through ADP issue-10 45 7 direct direct ADJ issue-10 45 8 survey survey NOUN issue-10 45 9 of of ADP issue-10 45 10 125 125 NUM issue-10 45 11 respondents respondent NOUN issue-10 45 12 from from ADP issue-10 45 13 industrial industrial ADJ issue-10 45 14 enterprises enterprise NOUN issue-10 45 15 that that PRON issue-10 45 16 implement implement VERB issue-10 45 17 innovations innovation NOUN issue-10 45 18 of of ADP issue-10 45 19 the the DET issue-10 45 20 168 168 NUM issue-10 45 21 specified specify VERB issue-10 45 22 in in ADP issue-10 45 23 the the DET issue-10 45 24 statistical statistical ADJ issue-10 45 25 yearbook yearbook NOUN issue-10 45 26 of of ADP issue-10 45 27 the the DET issue-10 45 28 kharkiv kharkiv PROPN issue-10 45 29 region region NOUN issue-10 45 30 ( ( PUNCT issue-10 45 31 48 48 NUM issue-10 45 32 % % NOUN issue-10 45 33 of of ADP issue-10 45 34 the the DET issue-10 45 35 total total NOUN issue-10 45 36 as as ADP issue-10 45 37 of of ADP issue-10 45 38 01.01.2015 01.01.2015 NUM issue-10 45 39 year year NOUN issue-10 45 40 ) ) PUNCT issue-10 45 41 ( ( PUNCT issue-10 45 42 statistical statistical ADJ issue-10 45 43 yearbook yearbook NOUN issue-10 45 44 " " PUNCT issue-10 45 45 kharkiv kharkiv NOUN issue-10 45 46 region region NOUN issue-10 45 47 in in ADP issue-10 45 48 2014 2014 NUM issue-10 45 49 " " PUNCT issue-10 45 50 , , PUNCT issue-10 45 51 2014 2014 NUM issue-10 45 52 ) ) PUNCT issue-10 45 53 . . PUNCT issue-10 46 1 method method NOUN issue-10 46 2 of of ADP issue-10 46 3 expert expert NOUN issue-10 46 4 evaluations evaluation NOUN issue-10 46 5 ( ( PUNCT issue-10 46 6 vasilieva vasilieva PROPN issue-10 46 7 & & CCONJ issue-10 46 8 lialin lialin PROPN issue-10 46 9 , , PUNCT issue-10 46 10 2012 2012 NUM issue-10 46 11 ) ) PUNCT issue-10 46 12 identified identify VERB issue-10 46 13 the the DET issue-10 46 14 importance importance NOUN issue-10 46 15 of of ADP issue-10 46 16 certain certain ADJ issue-10 46 17 sources source NOUN issue-10 46 18 of of ADP issue-10 46 19 information information NOUN issue-10 46 20 when when SCONJ issue-10 46 21 making make VERB issue-10 46 22 management management NOUN issue-10 46 23 decisions decision NOUN issue-10 46 24 on on ADP issue-10 46 25 strategic strategic ADJ issue-10 46 26 set set NOUN issue-10 46 27 of of ADP issue-10 46 28 companies company NOUN issue-10 46 29 selected select VERB issue-10 46 30 in in ADP issue-10 46 31 the the DET issue-10 46 32 framework framework NOUN issue-10 46 33 of of ADP issue-10 46 34 the the DET issue-10 46 35 research research NOUN issue-10 46 36 . . PUNCT issue-10 47 1 design design NOUN issue-10 47 2 of of ADP issue-10 47 3 the the DET issue-10 47 4 research research NOUN issue-10 47 5 involves involve VERB issue-10 47 6 determining determine VERB issue-10 47 7 the the DET issue-10 47 8 role role NOUN issue-10 47 9 and and CCONJ issue-10 47 10 importance importance NOUN issue-10 47 11 of of ADP issue-10 47 12 strategic strategic ADJ issue-10 47 13 management management NOUN issue-10 47 14 accounting accounting NOUN issue-10 47 15 for for ADP issue-10 47 16 the the DET issue-10 47 17 management management NOUN issue-10 47 18 of of ADP issue-10 47 19 modern modern ADJ issue-10 47 20 enterprises enterprise NOUN issue-10 47 21 through through ADP issue-10 47 22 the the DET issue-10 47 23 survey survey NOUN issue-10 47 24 . . PUNCT issue-10 48 1 highlighting highlight VERB issue-10 48 2 the the DET issue-10 48 3 main main ADJ issue-10 48 4 activities activity NOUN issue-10 48 5 for for ADP issue-10 48 6 the the DET issue-10 48 7 strategic strategic ADJ issue-10 48 8 management management NOUN issue-10 48 9 accounting accounting NOUN issue-10 48 10 . . PUNCT issue-10 49 1 determining determine VERB issue-10 49 2 the the DET issue-10 49 3 importance importance NOUN issue-10 49 4 of of ADP issue-10 49 5 certain certain ADJ issue-10 49 6 areas area NOUN issue-10 49 7 of of ADP issue-10 49 8 the the DET issue-10 49 9 strategic strategic ADJ issue-10 49 10 management management NOUN issue-10 49 11 accounting accounting NOUN issue-10 49 12 positions position NOUN issue-10 49 13 of of ADP issue-10 49 14 the the DET issue-10 49 15 two two NUM issue-10 49 16 groups group NOUN issue-10 49 17 of of ADP issue-10 49 18 respondents respondent NOUN issue-10 49 19 by by ADP issue-10 49 20 survey survey NOUN issue-10 49 21 . . PUNCT issue-10 50 1 improvement improvement NOUN issue-10 50 2 of of ADP issue-10 50 3 the the DET issue-10 50 4 functioning functioning NOUN issue-10 50 5 of of ADP issue-10 50 6 strategic strategic ADJ issue-10 50 7 management management NOUN issue-10 50 8 accounting accounting NOUN issue-10 50 9 entities entity NOUN issue-10 50 10 , , PUNCT issue-10 50 11 decomposition decomposition NOUN issue-10 50 12 problems problem NOUN issue-10 50 13 and and CCONJ issue-10 50 14 determine determine VERB issue-10 50 15 the the DET issue-10 50 16 prospects prospect NOUN issue-10 50 17 of of ADP issue-10 50 18 development development NOUN issue-10 50 19 . . PUNCT issue-10 51 1 2 2 X issue-10 51 2 . . X issue-10 51 3 role role NOUN issue-10 51 4 of of ADP issue-10 51 5 strategic strategic ADJ issue-10 51 6 management management NOUN issue-10 51 7 accounting accounting NOUN issue-10 51 8 analysis analysis NOUN issue-10 51 9 of of ADP issue-10 51 10 the the DET issue-10 51 11 literature literature NOUN issue-10 51 12 confirms confirm VERB issue-10 51 13 the the DET issue-10 51 14 existence existence NOUN issue-10 51 15 of of ADP issue-10 51 16 various various ADJ issue-10 51 17 scientific scientific ADJ issue-10 51 18 and and CCONJ issue-10 51 19 methodological methodological ADJ issue-10 51 20 approaches approach NOUN issue-10 51 21 in in ADP issue-10 51 22 the the DET issue-10 51 23 development development NOUN issue-10 51 24 and and CCONJ issue-10 51 25 implementation implementation NOUN issue-10 51 26 of of ADP issue-10 51 27 strategies strategy NOUN issue-10 51 28 ( ( PUNCT issue-10 51 29 ansoff ansoff ADP issue-10 51 30 , , PUNCT issue-10 51 31 1979 1979 NUM issue-10 51 32 ; ; PUNCT issue-10 51 33 david david PROPN issue-10 51 34 a. a. PROPN issue-10 51 35 aaker aaker PROPN issue-10 51 36 , , PUNCT issue-10 51 37 1984 1984 NUM issue-10 51 38 ; ; PUNCT issue-10 51 39 thompson thompson PROPN issue-10 51 40 , , PUNCT issue-10 51 41 & & CCONJ issue-10 51 42 strickland strickland PROPN issue-10 51 43 , , PUNCT issue-10 51 44 1997 1997 NUM issue-10 51 45 ) ) PUNCT issue-10 51 46 . . PUNCT issue-10 52 1 synthesizing synthesize VERB issue-10 52 2 existing exist VERB issue-10 52 3 methodological methodological ADJ issue-10 52 4 approaches approach NOUN issue-10 52 5 allowed allow VERB issue-10 52 6 to to PART issue-10 52 7 highlight highlight VERB issue-10 52 8 three three NUM issue-10 52 9 main main ADJ issue-10 52 10 stages stage NOUN issue-10 52 11 of of ADP issue-10 52 12 strategic strategic ADJ issue-10 52 13 management management NOUN issue-10 52 14 : : PUNCT issue-10 52 15 strategic strategic ADJ issue-10 52 16 planning planning NOUN issue-10 52 17 ; ; PUNCT issue-10 52 18 implementation implementation NOUN issue-10 52 19 of of ADP issue-10 52 20 the the DET issue-10 52 21 strategy strategy NOUN issue-10 52 22 ; ; PUNCT issue-10 52 23 assessment assessment NOUN issue-10 52 24 and and CCONJ issue-10 52 25 control control NOUN issue-10 52 26 of of ADP issue-10 52 27 the the DET issue-10 52 28 strategy strategy NOUN issue-10 52 29 . . PUNCT issue-10 53 1 strategic strategic ADJ issue-10 53 2 planning planning NOUN issue-10 53 3 provides provide VERB issue-10 53 4 performance performance NOUN issue-10 53 5 of of ADP issue-10 53 6 strategic strategic ADJ issue-10 53 7 analysis analysis NOUN issue-10 53 8 . . PUNCT issue-10 54 1 role role NOUN issue-10 54 2 of of ADP issue-10 54 3 strategic strategic ADJ issue-10 54 4 management management NOUN issue-10 54 5 accounting accounting NOUN issue-10 54 6     SPACE issue-10 54 7 – – PUNCT issue-10 54 8 information information NOUN issue-10 54 9 support support NOUN issue-10 54 10 of of ADP issue-10 54 11 strategic strategic ADJ issue-10 54 12 analysis analysis NOUN issue-10 54 13 . . PUNCT issue-10 55 1 for for ADP issue-10 55 2 this this DET issue-10 55 3 purpose purpose NOUN issue-10 55 4 not not PART issue-10 55 5 only only ADV issue-10 55 6 used use VERB issue-10 55 7 retrospective retrospective ADJ issue-10 55 8 data datum NOUN issue-10 55 9 and and CCONJ issue-10 55 10 the the DET issue-10 55 11 current current ADJ issue-10 55 12 state state NOUN issue-10 55 13 of of ADP issue-10 55 14 the the DET issue-10 55 15 enterprise enterprise NOUN issue-10 55 16 , , PUNCT issue-10 55 17 but but CCONJ issue-10 55 18 also also ADV issue-10 55 19 the the DET issue-10 55 20 prospects prospect NOUN issue-10 55 21 for for ADP issue-10 55 22 its its PRON issue-10 55 23 development development NOUN issue-10 55 24 . . PUNCT issue-10 56 1 information information NOUN issue-10 56 2 platform platform NOUN issue-10 56 3 in in ADP issue-10 56 4 this this DET issue-10 56 5 case case NOUN issue-10 56 6 there there PRON issue-10 56 7 is be VERB issue-10 56 8 evidence evidence NOUN issue-10 56 9 of of ADP issue-10 56 10 market market NOUN issue-10 56 11 research research NOUN issue-10 56 12 , , PUNCT issue-10 56 13 analysis analysis NOUN issue-10 56 14 , , PUNCT issue-10 56 15 business business NOUN issue-10 56 16 environment environment NOUN issue-10 56 17 and and CCONJ issue-10 56 18 external external ADJ issue-10 56 19 environment environment NOUN issue-10 56 20 to to PART issue-10 56 21 identify identify VERB issue-10 56 22 external external ADJ issue-10 56 23 threats threat NOUN issue-10 56 24 and and CCONJ issue-10 56 25 risks risk NOUN issue-10 56 26 ; ; PUNCT issue-10 56 27 promoting promote VERB issue-10 56 28 harmonization harmonization NOUN issue-10 56 29 of of ADP issue-10 56 30 interests interest NOUN issue-10 56 31 of of ADP issue-10 56 32 the the DET issue-10 56 33 whole whole ADJ issue-10 56 34 enterprise enterprise NOUN issue-10 56 35 as as ADP issue-10 56 36 a a DET issue-10 56 37 legal legal ADJ issue-10 56 38 entity entity NOUN issue-10 56 39 and and CCONJ issue-10 56 40 individual individual ADJ issue-10 56 41 employees employee NOUN issue-10 56 42 as as ADP issue-10 56 43 individuals individual NOUN issue-10 56 44 to to PART issue-10 56 45 minimize minimize VERB issue-10 56 46 internal internal ADJ issue-10 56 47 threats threat NOUN issue-10 56 48 . . PUNCT issue-10 57 1 implementation implementation NOUN issue-10 57 2 of of ADP issue-10 57 3 the the DET issue-10 57 4 strategy strategy NOUN issue-10 57 5 involves involve VERB issue-10 57 6 analysis analysis NOUN issue-10 57 7 of of ADP issue-10 57 8 the the DET issue-10 57 9 organizational organizational ADJ issue-10 57 10 changes change NOUN issue-10 57 11 that that PRON issue-10 57 12 contribute contribute VERB issue-10 57 13 to to ADP issue-10 57 14 the the DET issue-10 57 15 preparation preparation NOUN issue-10 57 16 of of ADP issue-10 57 17 the the DET issue-10 57 18 company company NOUN issue-10 57 19 to to PART issue-10 57 20 introduce introduce VERB issue-10 57 21 new new ADJ issue-10 57 22 administrative administrative ADJ issue-10 57 23 decisions decision NOUN issue-10 57 24 . . PUNCT issue-10 58 1 role role NOUN issue-10 58 2 of of ADP issue-10 58 3 strategic strategic ADJ issue-10 58 4 management management NOUN issue-10 58 5 accounting accounting NOUN issue-10 58 6     SPACE issue-10 58 7 – – PUNCT issue-10 58 8 information information NOUN issue-10 58 9 support support NOUN issue-10 58 10 strategy strategy NOUN issue-10 58 11 implementation implementation NOUN issue-10 58 12 , , PUNCT issue-10 58 13 including include VERB issue-10 58 14 : : PUNCT issue-10 58 15 marketing marketing NOUN issue-10 58 16 solutions solution NOUN issue-10 58 17 ( ( PUNCT issue-10 58 18 acquisition acquisition NOUN issue-10 58 19 of of ADP issue-10 58 20 resources resource NOUN issue-10 58 21 , , PUNCT issue-10 58 22 access access NOUN issue-10 58 23 to to ADP issue-10 58 24 new new ADJ issue-10 58 25 markets market NOUN issue-10 58 26 ) ) PUNCT issue-10 58 27 , , PUNCT issue-10 58 28 organizational organizational ADJ issue-10 58 29 solutions solution NOUN issue-10 58 30 ( ( PUNCT issue-10 58 31 ability ability NOUN issue-10 58 32 to to PART issue-10 58 33 organizational organizational ADJ issue-10 58 34 changes change NOUN issue-10 58 35 , , PUNCT issue-10 58 36 compensation compensation NOUN issue-10 58 37 of of ADP issue-10 58 38 employees employee NOUN issue-10 58 39 , , PUNCT issue-10 58 40 managers manager NOUN issue-10 58 41 ) ) PUNCT issue-10 58 42 , , PUNCT issue-10 58 43 innovative innovative ADJ issue-10 58 44 solutions solution NOUN issue-10 58 45 ( ( PUNCT issue-10 58 46 development development NOUN issue-10 58 47 of of ADP issue-10 58 48 new new ADJ issue-10 58 49 products product NOUN issue-10 58 50 , , PUNCT issue-10 58 51 introduction introduction NOUN issue-10 58 52 of of ADP issue-10 58 53 innovative innovative ADJ issue-10 58 54 management management NOUN issue-10 58 55 techniques technique NOUN issue-10 58 56 ) ) PUNCT issue-10 58 57 and and CCONJ issue-10 58 58 others other NOUN issue-10 58 59 . . PUNCT issue-10 59 1 evaluation evaluation NOUN issue-10 59 2 and and CCONJ issue-10 59 3 control control NOUN issue-10 59 4 strategies strategy NOUN issue-10 59 5 provide provide VERB issue-10 59 6 steady steady ADJ issue-10 59 7 feedback feedback NOUN issue-10 59 8 between between ADP issue-10 59 9 the the DET issue-10 59 10 implementation implementation NOUN issue-10 59 11 of of ADP issue-10 59 12 the the DET issue-10 59 13 strategy strategy NOUN issue-10 59 14 and and CCONJ issue-10 59 15 goals goal NOUN issue-10 59 16 of of ADP issue-10 59 17 the the DET issue-10 59 18 enterprise enterprise NOUN issue-10 59 19 . . PUNCT issue-10 60 1 role role NOUN issue-10 60 2 of of ADP issue-10 60 3 strategic strategic ADJ issue-10 60 4 management management NOUN issue-10 60 5 accounting accounting NOUN issue-10 60 6     SPACE issue-10 60 7 – – PUNCT issue-10 60 8 information information NOUN issue-10 60 9 support support NOUN issue-10 60 10 for for ADP issue-10 60 11 monitoring monitor VERB issue-10 60 12 the the DET issue-10 60 13 implementation implementation NOUN issue-10 60 14 of of ADP issue-10 60 15 decisions decision NOUN issue-10 60 16 . . PUNCT issue-10 61 1 thus thus ADV issue-10 61 2 , , PUNCT issue-10 61 3 strategic strategic ADJ issue-10 61 4 management management NOUN issue-10 61 5 accounting accounting NOUN issue-10 61 6 information information NOUN issue-10 61 7 can can AUX issue-10 61 8 be be AUX issue-10 61 9 used use VERB issue-10 61 10 as as ADP issue-10 61 11 an an DET issue-10 61 12 information information NOUN issue-10 61 13 platform platform NOUN issue-10 61 14 to to PART issue-10 61 15 support support VERB issue-10 61 16 the the DET issue-10 61 17 implementation implementation NOUN issue-10 61 18 of of ADP issue-10 61 19 each each DET issue-10 61 20 step step NOUN issue-10 61 21 of of ADP issue-10 61 22 the the DET issue-10 61 23 process process NOUN issue-10 61 24 of of ADP issue-10 61 25 strategic strategic ADJ issue-10 61 26 management management NOUN issue-10 61 27 . . PUNCT issue-10 62 1 in in ADP issue-10 62 2 order order NOUN issue-10 62 3 to to PART issue-10 62 4 obtain obtain VERB issue-10 62 5 results result NOUN issue-10 62 6 for for ADP issue-10 62 7 the the DET issue-10 62 8 practical practical ADJ issue-10 62 9 use use NOUN issue-10 62 10 of of ADP issue-10 62 11 strategic strategic ADJ issue-10 62 12 management management NOUN issue-10 62 13 accounting accounting NOUN issue-10 62 14 as as ADP issue-10 62 15 information information NOUN issue-10 62 16 support support NOUN issue-10 62 17 of of ADP issue-10 62 18 strategic strategic ADJ issue-10 62 19 management management NOUN issue-10 62 20 research research NOUN issue-10 62 21 conducted conduct VERB issue-10 62 22 at at ADP issue-10 62 23 the the DET issue-10 62 24 enterprises enterprise NOUN issue-10 62 25 of of ADP issue-10 62 26 the the DET issue-10 62 27 kharkiv kharkiv PROPN issue-10 62 28 region region NOUN issue-10 62 29 ( ( PUNCT issue-10 62 30 statistical statistical ADJ issue-10 62 31 yearbook yearbook NOUN issue-10 62 32 " " PUNCT issue-10 62 33 kharkiv kharkiv NOUN issue-10 62 34 region region NOUN issue-10 62 35 in in ADP issue-10 62 36 2014 2014 NUM issue-10 62 37 , , PUNCT issue-10 62 38 " " PUNCT issue-10 62 39 2014 2014 NUM issue-10 62 40 ) ) PUNCT issue-10 62 41 . . PUNCT issue-10 63 1 research research NOUN issue-10 63 2 was be AUX issue-10 63 3 conducted conduct VERB issue-10 63 4 on on ADP issue-10 63 5 125 125 NUM issue-10 63 6 industrial industrial ADJ issue-10 63 7 enterprises enterprise NOUN issue-10 63 8 of of ADP issue-10 63 9 kharkiv kharkiv PROPN issue-10 63 10 region region NOUN issue-10 63 11 that that PRON issue-10 63 12 implement implement VERB issue-10 63 13 innovations innovation NOUN issue-10 63 14 ( ( PUNCT issue-10 63 15 48 48 NUM issue-10 63 16 % % NOUN issue-10 63 17 of of ADP issue-10 63 18 the the DET issue-10 63 19 total total NOUN issue-10 63 20 as as ADP issue-10 63 21 of of ADP issue-10 63 22 01.01.2015 01.01.2015 NUM issue-10 63 23 ) ) PUNCT issue-10 63 24 . . PUNCT issue-10 64 1 results result NOUN issue-10 64 2 confirm confirm VERB issue-10 64 3 that that SCONJ issue-10 64 4 the the DET issue-10 64 5 majority majority NOUN issue-10 64 6 of of ADP issue-10 64 7 these these DET issue-10 64 8 companies company NOUN issue-10 64 9 traced trace VERB issue-10 64 10 the the DET issue-10 64 11 absence absence NOUN issue-10 64 12 or or CCONJ issue-10 64 13 lack lack NOUN issue-10 64 14 of of ADP issue-10 64 15 system system NOUN issue-10 64 16 functioning function VERB issue-10 64 17 system system NOUN issue-10 64 18 of of ADP issue-10 64 19 strategic strategic ADJ issue-10 64 20 management management NOUN issue-10 64 21 baltic baltic PROPN issue-10 64 22 journal journal PROPN issue-10 64 23 of of ADP issue-10 64 24 economic economic ADJ issue-10 64 25 studies study NOUN issue-10 64 26 49 49 NUM issue-10 64 27 vol vol NOUN issue-10 64 28 . . PROPN issue-10 65 1 1 1 NUM issue-10 65 2 , , PUNCT issue-10 65 3 2015 2015 NUM issue-10 65 4 accounting accounting NOUN issue-10 65 5 as as ADP issue-10 65 6 information information NOUN issue-10 65 7 support support NOUN issue-10 65 8 of of ADP issue-10 65 9 strategic strategic ADJ issue-10 65 10 management management NOUN issue-10 65 11 . . PUNCT issue-10 66 1 thus thus ADV issue-10 66 2 , , PUNCT issue-10 66 3 81 81 NUM issue-10 66 4 % % NOUN issue-10 66 5 of of ADP issue-10 66 6 respondents respondent NOUN issue-10 66 7 from from ADP issue-10 66 8 among among ADP issue-10 66 9 managers manager NOUN issue-10 66 10 of of ADP issue-10 66 11 these these DET issue-10 66 12 companies company NOUN issue-10 66 13 believe believe VERB issue-10 66 14 that that SCONJ issue-10 66 15 the the DET issue-10 66 16 system system NOUN issue-10 66 17 of of ADP issue-10 66 18 strategic strategic ADJ issue-10 66 19 management management NOUN issue-10 66 20 accounting accounting NOUN issue-10 66 21 as as ADP issue-10 66 22 information information NOUN issue-10 66 23 support support NOUN issue-10 66 24 of of ADP issue-10 66 25 strategic strategic ADJ issue-10 66 26 management management NOUN issue-10 66 27 of of ADP issue-10 66 28 their their PRON issue-10 66 29 enterprises enterprise NOUN issue-10 66 30 is be AUX issue-10 66 31 carried carry VERB issue-10 66 32 out out ADP issue-10 66 33 not not PART issue-10 66 34 in in ADP issue-10 66 35 full full ADJ issue-10 66 36 , , PUNCT issue-10 66 37 10 10 NUM issue-10 66 38 % % NOUN issue-10 66 39     SPACE issue-10 66 40 – – PUNCT issue-10 66 41 system system NOUN issue-10 66 42 of of ADP issue-10 66 43 strategic strategic ADJ issue-10 66 44 management management NOUN issue-10 66 45 accounting accounting NOUN issue-10 66 46 as as ADP issue-10 66 47 information information NOUN issue-10 66 48 support support NOUN issue-10 66 49 of of ADP issue-10 66 50 strategic strategic ADJ issue-10 66 51 management management NOUN issue-10 66 52 is be AUX issue-10 66 53 not not PART issue-10 66 54 carried carry VERB issue-10 66 55 out out ADP issue-10 66 56 at at ADV issue-10 66 57 all all ADV issue-10 66 58 , , PUNCT issue-10 66 59 and and CCONJ issue-10 66 60 only only ADV issue-10 66 61 9 9 NUM issue-10 66 62 % % NOUN issue-10 66 63 of of ADP issue-10 66 64 respondents respondent NOUN issue-10 66 65 said say VERB issue-10 66 66 that that SCONJ issue-10 66 67 their their PRON issue-10 66 68 companies company NOUN issue-10 66 69 functioning function VERB issue-10 66 70 system system NOUN issue-10 66 71 of of ADP issue-10 66 72 strategic strategic ADJ issue-10 66 73 management management NOUN issue-10 66 74 accounting accounting NOUN issue-10 66 75 as as ADP issue-10 66 76 information information NOUN issue-10 66 77 support support NOUN issue-10 66 78 of of ADP issue-10 66 79 strategic strategic ADJ issue-10 66 80 management management NOUN issue-10 66 81 ( ( PUNCT issue-10 66 82 fig fig NOUN issue-10 66 83 . . PUNCT issue-10 67 1 1 1 NUM issue-10 67 2 ) ) PUNCT issue-10 67 3 . . PUNCT issue-10 68 1 this this DET issue-10 68 2 state state NOUN issue-10 68 3 of of ADP issue-10 68 4 the the DET issue-10 68 5 respondents respondent NOUN issue-10 68 6 explain explain VERB issue-10 68 7 , , PUNCT issue-10 68 8 first first ADV issue-10 68 9 of of ADP issue-10 68 10 all all PRON issue-10 68 11 , , PUNCT issue-10 68 12 different different ADJ issue-10 68 13 interpretation interpretation NOUN issue-10 68 14 of of ADP issue-10 68 15 the the DET issue-10 68 16 essence essence NOUN issue-10 68 17 of of ADP issue-10 68 18 strategic strategic ADJ issue-10 68 19 management management NOUN issue-10 68 20 accounting accounting NOUN issue-10 68 21 , , PUNCT issue-10 68 22 lack lack NOUN issue-10 68 23 of of ADP issue-10 68 24 theoretical theoretical ADJ issue-10 68 25 development development NOUN issue-10 68 26 on on ADP issue-10 68 27 the the DET issue-10 68 28 use use NOUN issue-10 68 29 of of ADP issue-10 68 30 analytical analytical ADJ issue-10 68 31 accounting accounting NOUN issue-10 68 32 and and CCONJ issue-10 68 33 strategic strategic ADJ issue-10 68 34 management management NOUN issue-10 68 35 accounting accounting NOUN issue-10 68 36 information information NOUN issue-10 68 37 system system NOUN issue-10 68 38 strategic strategic ADJ issue-10 68 39 management management NOUN issue-10 68 40 , , PUNCT issue-10 68 41 insufficient insufficient ADJ issue-10 68 42 understanding understanding NOUN issue-10 68 43 by by ADP issue-10 68 44 management management NOUN issue-10 68 45 of of ADP issue-10 68 46 strategic strategic ADJ issue-10 68 47 importance importance NOUN issue-10 68 48 and and CCONJ issue-10 68 49 role role NOUN issue-10 68 50 of of ADP issue-10 68 51 management management NOUN issue-10 68 52 accounting accounting NOUN issue-10 68 53 . . PUNCT issue-10 69 1 thus thus ADV issue-10 69 2 , , PUNCT issue-10 69 3 respondents respondent NOUN issue-10 69 4 in in ADP issue-10 69 5 answering answer VERB issue-10 69 6 the the DET issue-10 69 7 question question NOUN issue-10 69 8 : : PUNCT issue-10 69 9 " " PUNCT issue-10 69 10 do do AUX issue-10 69 11 you you PRON issue-10 69 12 need need VERB issue-10 69 13 for for SCONJ issue-10 69 14 your your PRON issue-10 69 15 enterprise enterprise NOUN issue-10 69 16 system system NOUN issue-10 69 17 promoted promote VERB issue-10 69 18 strategic strategic ADJ issue-10 69 19 management management NOUN issue-10 69 20 ? ? PUNCT issue-10 69 21 " " PUNCT issue-10 69 22 gave give VERB issue-10 69 23 affirmative affirmative ADJ issue-10 69 24 response response NOUN issue-10 69 25 that that PRON issue-10 69 26 confirms confirm VERB issue-10 69 27 the the DET issue-10 69 28 relevance relevance NOUN issue-10 69 29 of of ADP issue-10 69 30 this this DET issue-10 69 31 area area NOUN issue-10 69 32 of of ADP issue-10 69 33 research research NOUN issue-10 69 34 . . PUNCT issue-10 70 1 0 0 NUM issue-10 70 2 % % NOUN issue-10 70 3 20 20 NUM issue-10 70 4 % % NOUN issue-10 70 5 40 40 NUM issue-10 70 6 % % NOUN issue-10 70 7 60 60 NUM issue-10 70 8 % % NOUN issue-10 70 9 80 80 NUM issue-10 70 10 % % NOUN issue-10 70 11 100 100 NUM issue-10 70 12 % % NOUN issue-10 70 13 is be AUX issue-10 70 14 not not PART issue-10 70 15 in in ADP issue-10 70 16 full full ADJ issue-10 70 17 not not PART issue-10 70 18 implemented implement VERB issue-10 70 19 done do VERB issue-10 70 20 in in ADP issue-10 70 21 full full ADJ issue-10 70 22 81 81 NUM issue-10 70 23 % % NOUN issue-10 70 24 10 10 NUM issue-10 70 25 % % NOUN issue-10 70 26 9 9 NUM issue-10 70 27 % % NOUN issue-10 70 28 fig fig NOUN issue-10 70 29 . . PUNCT issue-10 71 1 1 1 X issue-10 71 2 . . X issue-10 71 3 results result NOUN issue-10 71 4 of of ADP issue-10 71 5 research research NOUN issue-10 71 6 on on ADP issue-10 71 7 the the DET issue-10 71 8 functioning functioning NOUN issue-10 71 9 of of ADP issue-10 71 10 information information NOUN issue-10 71 11 support support NOUN issue-10 71 12 of of ADP issue-10 71 13 strategic strategic ADJ issue-10 71 14 management management NOUN issue-10 71 15 at at ADP issue-10 71 16 the the DET issue-10 71 17 industrial industrial ADJ issue-10 71 18 enterprises enterprise NOUN issue-10 71 19 of of ADP issue-10 71 20 kharkiv kharkiv PROPN issue-10 71 21 region region NOUN issue-10 71 22 that that PRON issue-10 71 23 implement implement VERB issue-10 71 24 innovation innovation NOUN issue-10 71 25 in in ADP issue-10 71 26 determining determine VERB issue-10 71 27 the the DET issue-10 71 28 views view NOUN issue-10 71 29 of of ADP issue-10 71 30 managers manager NOUN issue-10 71 31 on on ADP issue-10 71 32 the the DET issue-10 71 33 importance importance NOUN issue-10 71 34 of of ADP issue-10 71 35 strategic strategic ADJ issue-10 71 36 management management NOUN issue-10 71 37 accounting accounting NOUN issue-10 71 38 at at ADP issue-10 71 39 the the DET issue-10 71 40 enterprises enterprise NOUN issue-10 71 41 where where SCONJ issue-10 71 42 they they PRON issue-10 71 43 work work VERB issue-10 71 44 , , PUNCT issue-10 71 45 the the DET issue-10 71 46 answers answer NOUN issue-10 71 47 were be AUX issue-10 71 48 distributed distribute VERB issue-10 71 49 as as SCONJ issue-10 71 50 follows follow VERB issue-10 71 51 ( ( PUNCT issue-10 71 52 fig fig NOUN issue-10 71 53 . . PUNCT issue-10 72 1 2 2 NUM issue-10 72 2 ) ) PUNCT issue-10 72 3 . . PUNCT issue-10 73 1 0 0 NUM issue-10 73 2 % % NOUN issue-10 73 3 10 10 NUM issue-10 73 4 % % NOUN issue-10 73 5 20 20 NUM issue-10 73 6 % % NOUN issue-10 73 7 30 30 NUM issue-10 73 8 % % NOUN issue-10 73 9 40 40 NUM issue-10 73 10 % % NOUN issue-10 73 11 50 50 NUM issue-10 73 12 % % NOUN issue-10 73 13 60 60 NUM issue-10 73 14 % % NOUN issue-10 73 15 70 70 NUM issue-10 73 16 % % NOUN issue-10 73 17 information information NOUN issue-10 73 18 platform platform NOUN issue-10 73 19 strategic strategic ADJ issue-10 73 20 management management NOUN issue-10 73 21 a a DET issue-10 73 22 tool tool NOUN issue-10 73 23 of of ADP issue-10 73 24 strategic strategic ADJ issue-10 73 25 control control NOUN issue-10 73 26 a a DET issue-10 73 27 strategic strategic ADJ issue-10 73 28 analysis analysis NOUN issue-10 73 29 tool tool NOUN issue-10 73 30 64 64 NUM issue-10 73 31 % % NOUN issue-10 73 32 20 20 NUM issue-10 73 33 % % NOUN issue-10 73 34 26 26 NUM issue-10 73 35 % % NOUN issue-10 73 36 fig fig NOUN issue-10 73 37 . . PUNCT issue-10 74 1 2 2 X issue-10 74 2 . . X issue-10 74 3 distribution distribution NOUN issue-10 74 4 of of ADP issue-10 74 5 respondents respondent NOUN issue-10 74 6 ’ ' PUNCT issue-10 74 7 views view NOUN issue-10 74 8 on on ADP issue-10 74 9 the the DET issue-10 74 10 importance importance NOUN issue-10 74 11 of of ADP issue-10 74 12 strategic strategic ADJ issue-10 74 13 management management NOUN issue-10 74 14 accounting accounting NOUN issue-10 74 15 at at ADP issue-10 74 16 the the DET issue-10 74 17 enterprises enterprise NOUN issue-10 74 18 where where SCONJ issue-10 74 19 they they PRON issue-10 74 20 work work VERB issue-10 74 21 vast vast ADJ issue-10 74 22 majority majority NOUN issue-10 74 23 of of ADP issue-10 74 24 respondents respondent NOUN issue-10 74 25 ( ( PUNCT issue-10 74 26 64 64 NUM issue-10 74 27 % % NOUN issue-10 74 28 ) ) PUNCT issue-10 74 29 believe believe VERB issue-10 74 30 that that SCONJ issue-10 74 31 the the DET issue-10 74 32 system system NOUN issue-10 74 33 of of ADP issue-10 74 34 strategic strategic ADJ issue-10 74 35 management management NOUN issue-10 74 36 accounting accounting NOUN issue-10 74 37 information information NOUN issue-10 74 38 platform platform NOUN issue-10 74 39 of of ADP issue-10 74 40 strategic strategic ADJ issue-10 74 41 management management NOUN issue-10 74 42 . . PUNCT issue-10 75 1 almost almost ADV issue-10 75 2 equally equally ADV issue-10 75 3 distributed distribute VERB issue-10 75 4 respondents respondent NOUN issue-10 75 5 identifying identify VERB issue-10 75 6 system system NOUN issue-10 75 7 of of ADP issue-10 75 8 strategic strategic ADJ issue-10 75 9 management management NOUN issue-10 75 10 accounting accounting NOUN issue-10 75 11 as as ADP issue-10 75 12 a a DET issue-10 75 13 tool tool NOUN issue-10 75 14 for for ADP issue-10 75 15 strategic strategic ADJ issue-10 75 16 control control NOUN issue-10 75 17 ( ( PUNCT issue-10 75 18 20 20 NUM issue-10 75 19 % % NOUN issue-10 75 20 ) ) PUNCT issue-10 75 21 , , PUNCT issue-10 75 22 strategic strategic ADJ issue-10 75 23 analysis analysis NOUN issue-10 75 24 tool tool NOUN issue-10 75 25 ( ( PUNCT issue-10 75 26 26 26 NUM issue-10 75 27 % % NOUN issue-10 75 28 ) ) PUNCT issue-10 75 29 . . PUNCT issue-10 76 1 thus thus ADV issue-10 76 2 , , PUNCT issue-10 76 3 we we PRON issue-10 76 4 can can AUX issue-10 76 5 name name VERB issue-10 76 6 the the DET issue-10 76 7 following follow VERB issue-10 76 8 types type NOUN issue-10 76 9 of of ADP issue-10 76 10 strategic strategic ADJ issue-10 76 11 management management NOUN issue-10 76 12 accounting accounting NOUN issue-10 76 13 : : PUNCT issue-10 76 14 – – PUNCT issue-10 76 15 accounting accounting NOUN issue-10 76 16 activities activity NOUN issue-10 76 17 , , PUNCT issue-10 76 18 which which PRON issue-10 76 19 includes include VERB issue-10 76 20 the the DET issue-10 76 21 collection collection NOUN issue-10 76 22 , , PUNCT issue-10 76 23 registration registration NOUN issue-10 76 24 management management NOUN issue-10 76 25 information information NOUN issue-10 76 26 for for ADP issue-10 76 27 strategic strategic ADJ issue-10 76 28 purposes purpose NOUN issue-10 76 29 ; ; PUNCT issue-10 76 30 – – PUNCT issue-10 76 31 analytical analytical ADJ issue-10 76 32 work work NOUN issue-10 76 33 , , PUNCT issue-10 76 34 which which PRON issue-10 76 35 includes include VERB issue-10 76 36 identification identification NOUN issue-10 76 37 and and CCONJ issue-10 76 38 analysis analysis NOUN issue-10 76 39 of of ADP issue-10 76 40 key key ADJ issue-10 76 41 indicators indicator NOUN issue-10 76 42 for for ADP issue-10 76 43 the the DET issue-10 76 44 strategic strategic ADJ issue-10 76 45 direction direction NOUN issue-10 76 46 ; ; PUNCT issue-10 76 47 – – PUNCT issue-10 76 48 control control NOUN issue-10 76 49 activities activity NOUN issue-10 76 50 that that PRON issue-10 76 51 include include VERB issue-10 76 52 verification verification NOUN issue-10 76 53 and and CCONJ issue-10 76 54 detection detection NOUN issue-10 76 55 of of ADP issue-10 76 56 deviations deviation NOUN issue-10 76 57 from from ADP issue-10 76 58 plans plan NOUN issue-10 76 59 and and CCONJ issue-10 76 60 rules rule NOUN issue-10 76 61 checking check VERB issue-10 76 62 and and CCONJ issue-10 76 63 adjusting adjust VERB issue-10 76 64 implementation implementation NOUN issue-10 76 65 of of ADP issue-10 76 66 strategic strategic ADJ issue-10 76 67 plans plan NOUN issue-10 76 68 . . PUNCT issue-10 77 1 table table NOUN issue-10 77 2 1 1 NUM issue-10 77 3 distribution distribution NOUN issue-10 77 4 of of ADP issue-10 77 5 identifying identify VERB issue-10 77 6 key key ADJ issue-10 77 7 areas area NOUN issue-10 77 8 of of ADP issue-10 77 9 the the DET issue-10 77 10 system system NOUN issue-10 77 11 of of ADP issue-10 77 12 strategic strategic ADJ issue-10 77 13 management management NOUN issue-10 77 14 accounting account VERB issue-10 77 15 under under ADP issue-10 77 16 groups group NOUN issue-10 77 17 of of ADP issue-10 77 18 respondents respondent NOUN issue-10 77 19 , , PUNCT issue-10 77 20 in in ADP issue-10 77 21 % % NOUN issue-10 77 22 and and CCONJ issue-10 77 23 ranked rank VERB issue-10 77 24 places place NOUN issue-10 77 25 № № NOUN issue-10 77 26     SPACE issue-10 77 27 areas area NOUN issue-10 77 28 of of ADP issue-10 77 29 the the DET issue-10 77 30 strategic strategic ADJ issue-10 77 31 management management NOUN issue-10 77 32 accounting accounting NOUN issue-10 77 33 status status NOUN issue-10 77 34 of of ADP issue-10 77 35 respondents respondent NOUN issue-10 77 36 managers manager NOUN issue-10 77 37 shareholders shareholder NOUN issue-10 77 38 in in ADP issue-10 77 39 % % NOUN issue-10 77 40 rank rank NOUN issue-10 77 41 in in ADP issue-10 77 42 % % PROPN issue-10 77 43 rank rank NOUN issue-10 77 44 01 01 NUM issue-10 77 45 providing provide VERB issue-10 77 46 strategic strategic ADJ issue-10 77 47 management management NOUN issue-10 77 48 of of ADP issue-10 77 49 information information NOUN issue-10 77 50 about about ADP issue-10 77 51 the the DET issue-10 77 52 business business NOUN issue-10 77 53 environment environment NOUN issue-10 77 54 in in ADP issue-10 77 55 order order NOUN issue-10 77 56 to to PART issue-10 77 57 identify identify VERB issue-10 77 58 major major ADJ issue-10 77 59 trends trend NOUN issue-10 77 60 and and CCONJ issue-10 77 61 their their PRON issue-10 77 62 potential potential ADJ issue-10 77 63 macro macro ADJ issue-10 77 64 impact impact NOUN issue-10 77 65 on on ADP issue-10 77 66 performance performance NOUN issue-10 77 67 and and CCONJ issue-10 77 68 competitive competitive ADJ issue-10 77 69 position position NOUN issue-10 77 70 of of ADP issue-10 77 71 the the DET issue-10 77 72 company company NOUN issue-10 77 73 24 24 NUM issue-10 77 74 10 10 NUM issue-10 77 75 20 20 NUM issue-10 77 76 10 10 NUM issue-10 77 77 02 02 NUM issue-10 77 78 providing provide VERB issue-10 77 79 strategic strategic ADJ issue-10 77 80 information information NOUN issue-10 77 81 management management NOUN issue-10 77 82 for for ADP issue-10 77 83 planning planning NOUN issue-10 77 84 business business NOUN issue-10 77 85 strategy strategy NOUN issue-10 77 86 in in ADP issue-10 77 87 the the DET issue-10 77 88 process process NOUN issue-10 77 89 of of ADP issue-10 77 90 decomposition decomposition NOUN issue-10 77 91 16 16 NUM issue-10 77 92 8 8 NUM issue-10 77 93 10 10 NUM issue-10 77 94 7 7 NUM issue-10 77 95 03 03 NUM issue-10 77 96 providing provide VERB issue-10 77 97 strategic strategic ADJ issue-10 77 98 control control NOUN issue-10 77 99 11 11 NUM issue-10 77 100 7 7 NUM issue-10 77 101 8 8 NUM issue-10 77 102 5 5 NUM issue-10 77 103 04 04 NUM issue-10 77 104 providing provide VERB issue-10 77 105 ongoing ongoing ADJ issue-10 77 106 monitoring monitoring NOUN issue-10 77 107 of of ADP issue-10 77 108 the the DET issue-10 77 109 state state NOUN issue-10 77 110 of of ADP issue-10 77 111 the the DET issue-10 77 112 microenvironment microenvironment NOUN issue-10 77 113 to to PART issue-10 77 114 study study VERB issue-10 77 115 trends trend NOUN issue-10 77 116 , , PUNCT issue-10 77 117 trends trend NOUN issue-10 77 118 and and CCONJ issue-10 77 119 significant significant ADJ issue-10 77 120 changes change NOUN issue-10 77 121 22 22 NUM issue-10 77 122 9 9 NUM issue-10 77 123 18 18 NUM issue-10 77 124 8 8 NUM issue-10 77 125 05 05 NUM issue-10 77 126 providing provide VERB issue-10 77 127 the the DET issue-10 77 128 rational rational ADJ issue-10 77 129 and and CCONJ issue-10 77 130 efficient efficient ADJ issue-10 77 131 use use NOUN issue-10 77 132 of of ADP issue-10 77 133 resources resource NOUN issue-10 77 134 of of ADP issue-10 77 135 the the DET issue-10 77 136 enterprise enterprise NOUN issue-10 77 137 5 5 NUM issue-10 77 138 4 4 NUM issue-10 77 139 9 9 NUM issue-10 77 140 6 6 NUM issue-10 77 141 06 06 NUM issue-10 77 142 implementation implementation NOUN issue-10 77 143 of of ADP issue-10 77 144 forecasting forecasting NOUN issue-10 77 145 performance performance NOUN issue-10 77 146 effectiveness effectiveness NOUN issue-10 77 147 and and CCONJ issue-10 77 148 efficiency efficiency NOUN issue-10 77 149 of of ADP issue-10 77 150 the the DET issue-10 77 151 enterprise enterprise NOUN issue-10 77 152 as as ADP issue-10 77 153 a a DET issue-10 77 154 whole whole NOUN issue-10 77 155 and and CCONJ issue-10 77 156 in in ADP issue-10 77 157 the the DET issue-10 77 158 context context NOUN issue-10 77 159 of of ADP issue-10 77 160 the the DET issue-10 77 161 strategic strategic ADJ issue-10 77 162 business business NOUN issue-10 77 163 units unit NOUN issue-10 77 164 for for ADP issue-10 77 165 a a DET issue-10 77 166 certain certain ADJ issue-10 77 167 term term NOUN issue-10 77 168 7 7 NUM issue-10 77 169 6 6 NUM issue-10 77 170 5 5 NUM issue-10 77 171 4 4 NUM issue-10 77 172 07 07 NUM issue-10 77 173 minimize minimize NOUN issue-10 77 174 risks risk NOUN issue-10 77 175 related relate VERB issue-10 77 176 to to ADP issue-10 77 177 false false ADJ issue-10 77 178 accounting accounting NOUN issue-10 77 179 information information NOUN issue-10 77 180 that that PRON issue-10 77 181 formed form VERB issue-10 77 182 in in ADP issue-10 77 183 the the DET issue-10 77 184 accounting accounting NOUN issue-10 77 185 system system NOUN issue-10 77 186 3 3 NUM issue-10 77 187 2 2 NUM issue-10 77 188 4 4 NUM issue-10 77 189 3 3 NUM issue-10 77 190 08 08 NUM issue-10 77 191 information information NOUN issue-10 77 192 support support NOUN issue-10 77 193 identification identification NOUN issue-10 77 194 of of ADP issue-10 77 195 issues issue NOUN issue-10 77 196 of of ADP issue-10 77 197 strategic strategic ADJ issue-10 77 198 development development NOUN issue-10 77 199 of of ADP issue-10 77 200 enterprise enterprise NOUN issue-10 77 201 4 4 NUM issue-10 77 202 3 3 NUM issue-10 77 203 21 21 NUM issue-10 77 204 9 9 NUM issue-10 77 205 09 09 NUM issue-10 77 206 performing perform VERB issue-10 77 207 analysis analysis NOUN issue-10 77 208 of of ADP issue-10 77 209 ways way NOUN issue-10 77 210 to to PART issue-10 77 211 reduce reduce VERB issue-10 77 212 costs cost NOUN issue-10 77 213 or or CCONJ issue-10 77 214 enhance enhance VERB issue-10 77 215 product product NOUN issue-10 77 216 differentiation differentiation NOUN issue-10 77 217 production production NOUN issue-10 77 218 through through ADP issue-10 77 219 the the DET issue-10 77 220 use use NOUN issue-10 77 221 of of ADP issue-10 77 222 links link NOUN issue-10 77 223 in in ADP issue-10 77 224 the the DET issue-10 77 225 value value NOUN issue-10 77 226 chain chain NOUN issue-10 77 227 and and CCONJ issue-10 77 228 optimize optimize NOUN issue-10 77 229 cost cost NOUN issue-10 77 230 6 6 NUM issue-10 77 231 5 5 NUM issue-10 77 232 3 3 NUM issue-10 77 233 2 2 NUM issue-10 77 234 10 10 NUM issue-10 77 235 other other ADJ issue-10 77 236 areas area NOUN issue-10 77 237 2 2 NUM issue-10 77 238 1 1 NUM issue-10 77 239 2 2 NUM issue-10 77 240 1 1 NUM issue-10 77 241 baltic baltic ADJ issue-10 77 242 journal journal NOUN issue-10 77 243 of of ADP issue-10 77 244 economic economic ADJ issue-10 77 245 studies study NOUN issue-10 77 246 50 50 NUM issue-10 77 247 vol vol NOUN issue-10 77 248 . . PROPN issue-10 78 1 1 1 NUM issue-10 78 2 , , PUNCT issue-10 78 3 2015 2015 NUM issue-10 78 4 separation separation NOUN issue-10 78 5 of of ADP issue-10 78 6 analytical analytical ADJ issue-10 78 7 and and CCONJ issue-10 78 8 accounting accounting NOUN issue-10 78 9 functions function NOUN issue-10 78 10 , , PUNCT issue-10 78 11 one one NUM issue-10 78 12 - - PUNCT issue-10 78 13 sided sided ADJ issue-10 78 14 vision vision NOUN issue-10 78 15 of of ADP issue-10 78 16 strategic strategic ADJ issue-10 78 17 management management NOUN issue-10 78 18 accounting accounting NOUN issue-10 78 19 methodology methodology NOUN issue-10 78 20 only only ADV issue-10 78 21 as as ADP issue-10 78 22 a a DET issue-10 78 23 set set NOUN issue-10 78 24 of of ADP issue-10 78 25 accounting accounting NOUN issue-10 78 26 procedures procedure NOUN issue-10 78 27 outside outside ADP issue-10 78 28 the the DET issue-10 78 29 context context NOUN issue-10 78 30 of of ADP issue-10 78 31 analytic analytic ADJ issue-10 78 32 functions function NOUN issue-10 78 33 , , PUNCT issue-10 78 34 reduces reduce VERB issue-10 78 35 the the DET issue-10 78 36 effectiveness effectiveness NOUN issue-10 78 37 of of ADP issue-10 78 38 strategic strategic ADJ issue-10 78 39 management management NOUN issue-10 78 40 accounting accounting NOUN issue-10 78 41 and and CCONJ issue-10 78 42 separation separation NOUN issue-10 78 43 from from ADP issue-10 78 44 the the DET issue-10 78 45 inner inner ADJ issue-10 78 46 management management NOUN issue-10 78 47 . . PUNCT issue-10 79 1 3 3 X issue-10 79 2 . . X issue-10 79 3 areas area NOUN issue-10 79 4 of of ADP issue-10 79 5 the the DET issue-10 79 6 strategic strategic ADJ issue-10 79 7 management management NOUN issue-10 79 8 accounting account VERB issue-10 79 9 in in ADP issue-10 79 10 support support NOUN issue-10 79 11 of of ADP issue-10 79 12 this this DET issue-10 79 13 conclusion conclusion NOUN issue-10 79 14 , , PUNCT issue-10 79 15 we we PRON issue-10 79 16 have have AUX issue-10 79 17 attempted attempt VERB issue-10 79 18 to to PART issue-10 79 19 determine determine VERB issue-10 79 20 the the DET issue-10 79 21 significance significance NOUN issue-10 79 22 of of ADP issue-10 79 23 individual individual ADJ issue-10 79 24 areas area NOUN issue-10 79 25 of of ADP issue-10 79 26 operation operation NOUN issue-10 79 27 of of ADP issue-10 79 28 strategic strategic ADJ issue-10 79 29 management management NOUN issue-10 79 30 accounting account VERB issue-10 79 31 from from ADP issue-10 79 32 the the DET issue-10 79 33 perspective perspective NOUN issue-10 79 34 of of ADP issue-10 79 35 shareholders shareholder NOUN issue-10 79 36 ( ( PUNCT issue-10 79 37 owners owner NOUN issue-10 79 38 of of ADP issue-10 79 39 individual individual ADJ issue-10 79 40 shareholders shareholder NOUN issue-10 79 41 , , PUNCT issue-10 79 42 expected expect VERB issue-10 79 43 investors investor NOUN issue-10 79 44 ) ) PUNCT issue-10 79 45 and and CCONJ issue-10 79 46 managers manager NOUN issue-10 79 47 ( ( PUNCT issue-10 79 48 specialists specialist NOUN issue-10 79 49 who who PRON issue-10 79 50 are be AUX issue-10 79 51 directly directly ADV issue-10 79 52 related relate VERB issue-10 79 53 to to ADP issue-10 79 54 the the DET issue-10 79 55 process process NOUN issue-10 79 56 of of ADP issue-10 79 57 formation formation NOUN issue-10 79 58 and and CCONJ issue-10 79 59 strategic strategic ADJ issue-10 79 60 management management NOUN issue-10 79 61 decisions decision NOUN issue-10 79 62 ) ) PUNCT issue-10 79 63 industrial industrial ADJ issue-10 79 64 enterprises enterprise NOUN issue-10 79 65 of of ADP issue-10 79 66 kharkiv kharkiv PROPN issue-10 79 67 region region NOUN issue-10 79 68 , , PUNCT issue-10 79 69 implementing implement VERB issue-10 79 70 innovations innovation NOUN issue-10 79 71 . . PUNCT issue-10 80 1 in in ADP issue-10 80 2 this this DET issue-10 80 3 case case NOUN issue-10 80 4 , , PUNCT issue-10 80 5 the the DET issue-10 80 6 respondents respondent NOUN issue-10 80 7 had have VERB issue-10 80 8 to to PART issue-10 80 9 rank rank VERB issue-10 80 10 these these DET issue-10 80 11 areas area NOUN issue-10 80 12 on on ADP issue-10 80 13 value value NOUN issue-10 80 14 for for ADP issue-10 80 15 themselves themselves PRON issue-10 80 16 on on ADP issue-10 80 17 a a DET issue-10 80 18 scale scale NOUN issue-10 80 19 of of ADP issue-10 80 20 1 1 NUM issue-10 80 21 to to PART issue-10 80 22 10 10 NUM issue-10 80 23 , , PUNCT issue-10 80 24 where where SCONJ issue-10 80 25 10 10 NUM issue-10 80 26 is be AUX issue-10 80 27 the the DET issue-10 80 28 most most ADV issue-10 80 29 significant significant ADJ issue-10 80 30 . . PUNCT issue-10 81 1 results result NOUN issue-10 81 2 are be AUX issue-10 81 3 given give VERB issue-10 81 4 in in ADP issue-10 81 5 table table NOUN issue-10 81 6 1 1 NUM issue-10 81 7 . . PUNCT issue-10 82 1 managers manager NOUN issue-10 82 2 ( ( PUNCT issue-10 82 3 specialists specialist NOUN issue-10 82 4 that that PRON issue-10 82 5 are be AUX issue-10 82 6 relevant relevant ADJ issue-10 82 7 to to ADP issue-10 82 8 the the DET issue-10 82 9 process process NOUN issue-10 82 10 of of ADP issue-10 82 11 formation formation NOUN issue-10 82 12 and and CCONJ issue-10 82 13 strategic strategic ADJ issue-10 82 14 management management NOUN issue-10 82 15 decisions decision NOUN issue-10 82 16 ) ) PUNCT issue-10 82 17 , , PUNCT issue-10 82 18 see see VERB issue-10 82 19 the the DET issue-10 82 20 main main ADJ issue-10 82 21 purpose purpose NOUN issue-10 82 22 of of ADP issue-10 82 23 the the DET issue-10 82 24 strategic strategic ADJ issue-10 82 25 management management NOUN issue-10 82 26 accounting accounting NOUN issue-10 82 27 in in ADP issue-10 82 28 the the DET issue-10 82 29 information information NOUN issue-10 82 30 security security NOUN issue-10 82 31 strategic strategic ADJ issue-10 82 32 analysis analysis NOUN issue-10 82 33 , , PUNCT issue-10 82 34 planning planning NOUN issue-10 82 35 and and CCONJ issue-10 82 36 control control NOUN issue-10 82 37 . . PUNCT issue-10 83 1 this this DET issue-10 83 2 ranking ranking NOUN issue-10 83 3 is be AUX issue-10 83 4 justified justify VERB issue-10 83 5 and and CCONJ issue-10 83 6 meets meet VERB issue-10 83 7 the the DET issue-10 83 8 goals goal NOUN issue-10 83 9 and and CCONJ issue-10 83 10 objectives objective NOUN issue-10 83 11 that that PRON issue-10 83 12 decide decide VERB issue-10 83 13 the the DET issue-10 83 14 managers manager NOUN issue-10 83 15 . . PUNCT issue-10 84 1 from from ADP issue-10 84 2 the the DET issue-10 84 3 perspective perspective NOUN issue-10 84 4 of of ADP issue-10 84 5 shareholders shareholder NOUN issue-10 84 6 of of ADP issue-10 84 7 one one NUM issue-10 84 8 of of ADP issue-10 84 9 the the DET issue-10 84 10 most most ADV issue-10 84 11 important important ADJ issue-10 84 12 areas area NOUN issue-10 84 13 of of ADP issue-10 84 14 the the DET issue-10 84 15 strategic strategic ADJ issue-10 84 16 management management NOUN issue-10 84 17 accounting accounting NOUN issue-10 84 18 , , PUNCT issue-10 84 19 too too ADV issue-10 84 20 , , PUNCT issue-10 84 21 is be AUX issue-10 84 22 the the DET issue-10 84 23 identification identification NOUN issue-10 84 24 information information NOUN issue-10 84 25 on on ADP issue-10 84 26 issues issue NOUN issue-10 84 27 of of ADP issue-10 84 28 strategic strategic ADJ issue-10 84 29 corporate corporate ADJ issue-10 84 30 development development NOUN issue-10 84 31 . . PUNCT issue-10 85 1 they they PRON issue-10 85 2 see see VERB issue-10 85 3 a a DET issue-10 85 4 system system NOUN issue-10 85 5 of of ADP issue-10 85 6 strategic strategic ADJ issue-10 85 7 management management NOUN issue-10 85 8 accounting accounting NOUN issue-10 85 9 information information NOUN issue-10 85 10 platform platform NOUN issue-10 85 11 as as ADP issue-10 85 12 a a DET issue-10 85 13 strategic strategic ADJ issue-10 85 14 management management NOUN issue-10 85 15 tool tool NOUN issue-10 85 16 development development NOUN issue-10 85 17 or or CCONJ issue-10 85 18 management management NOUN issue-10 85 19 decisions decision NOUN issue-10 85 20 concerning concern VERB issue-10 85 21 the the DET issue-10 85 22 operation operation NOUN issue-10 85 23 and and CCONJ issue-10 85 24 development development NOUN issue-10 85 25 of of ADP issue-10 85 26 the the DET issue-10 85 27 company company NOUN issue-10 85 28 in in ADP issue-10 85 29 a a DET issue-10 85 30 changing change VERB issue-10 85 31 external external ADJ issue-10 85 32 and and CCONJ issue-10 85 33 internal internal ADJ issue-10 85 34 environment environment NOUN issue-10 85 35 . . PUNCT issue-10 86 1 thus thus ADV issue-10 86 2 , , PUNCT issue-10 86 3 as as SCONJ issue-10 86 4 shareholders shareholder NOUN issue-10 86 5 and and CCONJ issue-10 86 6 experts expert NOUN issue-10 86 7 are be AUX issue-10 86 8 unanimous unanimous ADJ issue-10 86 9 in in ADP issue-10 86 10 their their PRON issue-10 86 11 views view NOUN issue-10 86 12 that that SCONJ issue-10 86 13 the the DET issue-10 86 14 system system NOUN issue-10 86 15 of of ADP issue-10 86 16 strategic strategic ADJ issue-10 86 17 management management NOUN issue-10 86 18 accounting accounting NOUN issue-10 86 19 is be AUX issue-10 86 20 an an DET issue-10 86 21 information information NOUN issue-10 86 22 platform platform NOUN issue-10 86 23 for for ADP issue-10 86 24 the the DET issue-10 86 25 management management NOUN issue-10 86 26 decisions decision NOUN issue-10 86 27 of of ADP issue-10 86 28 strategic strategic ADJ issue-10 86 29 nature nature NOUN issue-10 86 30 . . PUNCT issue-10 87 1 summary summary NOUN issue-10 87 2 results result VERB issue-10 87 3 for for SCONJ issue-10 87 4 the the DET issue-10 87 5 two two NUM issue-10 87 6 groups group NOUN issue-10 87 7 of of ADP issue-10 87 8 respondents respondent NOUN issue-10 87 9 are be AUX issue-10 87 10 shown show VERB issue-10 87 11 in in ADP issue-10 87 12 fig fig NOUN issue-10 87 13 . . PUNCT issue-10 88 1 3 3 X issue-10 88 2 . . NUM issue-10 88 3 24 24 NUM issue-10 88 4 16 16 NUM issue-10 88 5 11 11 NUM issue-10 88 6 22 22 NUM issue-10 88 7 5 5 NUM issue-10 88 8 7 7 NUM issue-10 88 9 3 3 NUM issue-10 88 10 4 4 NUM issue-10 88 11 6 6 NUM issue-10 88 12 2 2 NUM issue-10 88 13 20 20 NUM issue-10 88 14 10 10 NUM issue-10 88 15 8 8 NUM issue-10 88 16 18 18 NUM issue-10 88 17 9 9 NUM issue-10 88 18 5 5 NUM issue-10 88 19 4 4 NUM issue-10 88 20 21 21 NUM issue-10 88 21 3 3 NUM issue-10 88 22 2 2 NUM issue-10 88 23 0 0 NUM issue-10 88 24 5 5 NUM issue-10 88 25 10 10 NUM issue-10 88 26 15 15 NUM issue-10 88 27 20 20 NUM issue-10 88 28 25 25 NUM issue-10 88 29 30 30 NUM issue-10 88 30 1 1 NUM issue-10 88 31 2 2 NUM issue-10 88 32 3 3 NUM issue-10 88 33 4 4 NUM issue-10 88 34 5 5 NUM issue-10 88 35 6 6 NUM issue-10 88 36 7 7 NUM issue-10 88 37 8 8 NUM issue-10 88 38 9 9 NUM issue-10 88 39 10 10 NUM issue-10 88 40 managers manager NOUN issue-10 88 41 shareholders shareholder NOUN issue-10 88 42 fig fig NOUN issue-10 88 43 . . PUNCT issue-10 89 1 3 3 X issue-10 89 2 . . NUM issue-10 89 3 generalized generalize VERB issue-10 89 4 distribution distribution NOUN issue-10 89 5 parameters parameter NOUN issue-10 89 6 defining define VERB issue-10 89 7 the the DET issue-10 89 8 main main ADJ issue-10 89 9 directions direction NOUN issue-10 89 10 of of ADP issue-10 89 11 the the DET issue-10 89 12 system system NOUN issue-10 89 13 of of ADP issue-10 89 14 strategic strategic ADJ issue-10 89 15 management management NOUN issue-10 89 16 accounting accounting NOUN issue-10 89 17 of of ADP issue-10 89 18 groups group NOUN issue-10 89 19 of of ADP issue-10 89 20 respondents respondent NOUN issue-10 89 21 , , PUNCT issue-10 89 22 % % NOUN issue-10 89 23 in in ADP issue-10 89 24 support support NOUN issue-10 89 25 of of ADP issue-10 89 26 this this DET issue-10 89 27 conclusion conclusion NOUN issue-10 89 28 , , PUNCT issue-10 89 29 was be AUX issue-10 89 30 performed perform VERB issue-10 89 31 research research NOUN issue-10 89 32 of of ADP issue-10 89 33 the the DET issue-10 89 34 importance importance NOUN issue-10 89 35 of of ADP issue-10 89 36 certain certain ADJ issue-10 89 37 sources source NOUN issue-10 89 38 of of ADP issue-10 89 39 information information NOUN issue-10 89 40 for for ADP issue-10 89 41 the the DET issue-10 89 42 main main ADJ issue-10 89 43 directions direction NOUN issue-10 89 44 of of ADP issue-10 89 45 the the DET issue-10 89 46 strategic strategic ADJ issue-10 89 47 management management NOUN issue-10 89 48 accounting accounting NOUN issue-10 89 49 in in ADP issue-10 89 50 enterprises enterprise NOUN issue-10 89 51 . . PUNCT issue-10 90 1 on on ADP issue-10 90 2 the the DET issue-10 90 3 basis basis NOUN issue-10 90 4 of of ADP issue-10 90 5 expert expert ADJ issue-10 90 6 assessments assessment NOUN issue-10 90 7 ( ( PUNCT issue-10 90 8 grabovetsky grabovetsky ADJ issue-10 90 9 , , PUNCT issue-10 90 10 2010 2010 NUM issue-10 90 11 ) ) PUNCT issue-10 90 12 , , PUNCT issue-10 90 13 formed form VERB issue-10 90 14 an an DET issue-10 90 15 expert expert NOUN issue-10 90 16 group group NOUN issue-10 90 17 of of ADP issue-10 90 18 12 12 NUM issue-10 90 19 persons person NOUN issue-10 90 20 , , PUNCT issue-10 90 21 which which PRON issue-10 90 22 included include VERB issue-10 90 23 representatives representative NOUN issue-10 90 24 of of ADP issue-10 90 25 the the DET issue-10 90 26 top top ADJ issue-10 90 27 management management NOUN issue-10 90 28 of of ADP issue-10 90 29 the the DET issue-10 90 30 industrial industrial ADJ issue-10 90 31 enterprises enterprise NOUN issue-10 90 32 of of ADP issue-10 90 33 kharkiv kharkiv PROPN issue-10 90 34 region region PROPN issue-10 90 35 implementing implement VERB issue-10 90 36 innovation innovation NOUN issue-10 90 37 among among ADP issue-10 90 38 surveyed survey VERB issue-10 90 39 during during ADP issue-10 90 40 the the DET issue-10 90 41 previous previous ADJ issue-10 90 42 study study NOUN issue-10 90 43 . . PUNCT issue-10 91 1 they they PRON issue-10 91 2 were be AUX issue-10 91 3 offered offer VERB issue-10 91 4 a a DET issue-10 91 5 10 10 NUM issue-10 91 6 - - PUNCT issue-10 91 7 point point NOUN issue-10 91 8 scale scale NOUN issue-10 91 9 to to PART issue-10 91 10 rank rank VERB issue-10 91 11 the the DET issue-10 91 12 importance importance NOUN issue-10 91 13 of of ADP issue-10 91 14 information information NOUN issue-10 91 15 sources source NOUN issue-10 91 16 for for ADP issue-10 91 17 strategic strategic ADJ issue-10 91 18 management management NOUN issue-10 91 19 decisions decision NOUN issue-10 91 20 . . PUNCT issue-10 92 1 rank rank VERB issue-10 92 2 " " PUNCT issue-10 92 3 1 1 NUM issue-10 92 4 " " PUNCT issue-10 92 5 determined determine VERB issue-10 92 6 the the DET issue-10 92 7 potential potential ADJ issue-10 92 8 significance significance NOUN issue-10 92 9 of of ADP issue-10 92 10 the the DET issue-10 92 11 smallest small ADJ issue-10 92 12 source source NOUN issue-10 92 13 of of ADP issue-10 92 14 information information NOUN issue-10 92 15 for for ADP issue-10 92 16 making make VERB issue-10 92 17 strategic strategic ADJ issue-10 92 18 management management NOUN issue-10 92 19 decisions decision NOUN issue-10 92 20 . . PUNCT issue-10 93 1 performed perform VERB issue-10 93 2 grouping grouping NOUN issue-10 93 3 of of ADP issue-10 93 4 reviews review NOUN issue-10 93 5 of of ADP issue-10 93 6 information information NOUN issue-10 93 7 sources source NOUN issue-10 93 8 that that PRON issue-10 93 9 are be AUX issue-10 93 10 used use VERB issue-10 93 11 in in ADP issue-10 93 12 making make VERB issue-10 93 13 strategic strategic ADJ issue-10 93 14 management management NOUN issue-10 93 15 decisions decision NOUN issue-10 93 16 . . PUNCT issue-10 94 1 presented present VERB issue-10 94 2 statistics statistic NOUN issue-10 94 3 examination examination NOUN issue-10 94 4 conducted conduct VERB issue-10 94 5 in in ADP issue-10 94 6 two two NUM issue-10 94 7 areas area NOUN issue-10 94 8 of of ADP issue-10 94 9 information information NOUN issue-10 94 10 sources source NOUN issue-10 94 11 to to PART issue-10 94 12 make make VERB issue-10 94 13 strategic strategic ADJ issue-10 94 14 management management NOUN issue-10 94 15 decisions decision NOUN issue-10 94 16 : : PUNCT issue-10 94 17 block block NOUN issue-10 94 18 1 1 NUM issue-10 94 19 external external ADJ issue-10 94 20 data datum NOUN issue-10 94 21 ( ( PUNCT issue-10 94 22 co co NOUN issue-10 94 23 ): ): PUNCT issue-10 94 24 statistical statistical ADJ issue-10 94 25 information information NOUN issue-10 94 26 ( ( PUNCT issue-10 94 27 зi1 зi1 NOUN issue-10 94 28 ) ) PUNCT issue-10 94 29 ; ; PUNCT issue-10 94 30 official official ADJ issue-10 94 31 financial financial ADJ issue-10 94 32 statements statement NOUN issue-10 94 33 ( ( PUNCT issue-10 94 34 зi2 зi2 NOUN issue-10 94 35 ) ) PUNCT issue-10 94 36 ; ; PUNCT issue-10 94 37 information information NOUN issue-10 94 38 on on ADP issue-10 94 39 financial financial ADJ issue-10 94 40 markets market NOUN issue-10 94 41 ( ( PUNCT issue-10 94 42 зi3 зi3 PROPN issue-10 94 43 ) ) PUNCT issue-10 94 44 ; ; PUNCT issue-10 94 45 results result NOUN issue-10 94 46 of of ADP issue-10 94 47 market market NOUN issue-10 94 48 research research NOUN issue-10 94 49 ( ( PUNCT issue-10 94 50 зi4 зi4 NOUN issue-10 94 51 ) ) PUNCT issue-10 94 52 ; ; PUNCT issue-10 94 53 legislative legislative ADJ issue-10 94 54 and and CCONJ issue-10 94 55 regulatory regulatory ADJ issue-10 94 56 materials material NOUN issue-10 94 57 ( ( PUNCT issue-10 94 58 зi5 зi5 NOUN issue-10 94 59 ) ) PUNCT issue-10 94 60 ; ; PUNCT issue-10 94 61 other other ADJ issue-10 94 62 external external ADJ issue-10 94 63 information information NOUN issue-10 94 64 ( ( PUNCT issue-10 94 65 зi6 зi6 PROPN issue-10 94 66 ) ) PUNCT issue-10 94 67 . . PUNCT issue-10 95 1 block block NOUN issue-10 95 2 2 2 NUM issue-10 95 3 inside inside ADP issue-10 95 4 information information NOUN issue-10 95 5 ( ( PUNCT issue-10 95 6 bi bi NOUN issue-10 95 7 ): ): PUNCT issue-10 95 8 scheduled schedule VERB issue-10 95 9 information information NOUN issue-10 95 10 ( ( PUNCT issue-10 95 11 bi1 bi1 NOUN issue-10 95 12 ) ) PUNCT issue-10 95 13 ; ; PUNCT issue-10 95 14 analytical analytical ADJ issue-10 95 15 information information NOUN issue-10 95 16 ( ( PUNCT issue-10 95 17 bi2 bi2 INTJ issue-10 95 18 ) ) PUNCT issue-10 95 19 ; ; PUNCT issue-10 95 20 information information NOUN issue-10 95 21 of of ADP issue-10 95 22 management management NOUN issue-10 95 23 accounting accounting NOUN issue-10 95 24 ( ( PUNCT issue-10 95 25 bi3 bi3 PROPN issue-10 95 26 ) ) PUNCT issue-10 95 27 ; ; PUNCT issue-10 95 28 accounting account VERB issue-10 95 29 information information NOUN issue-10 95 30 ( ( PUNCT issue-10 95 31 bi4 bi4 NOUN issue-10 95 32 ) ) PUNCT issue-10 95 33 ; ; PUNCT issue-10 95 34 statistical statistical ADJ issue-10 95 35 information information NOUN issue-10 95 36 ( ( PUNCT issue-10 95 37 bi5 bi5 PROPN issue-10 95 38 ) ) PUNCT issue-10 95 39 ( ( PUNCT issue-10 95 40 table table NOUN issue-10 95 41 . . PUNCT issue-10 95 42 2 2 NUM issue-10 95 43 ) ) PUNCT issue-10 95 44 . . PUNCT issue-10 96 1 in in ADP issue-10 96 2 the the DET issue-10 96 3 last last ADJ issue-10 96 4 column column NOUN issue-10 96 5 of of ADP issue-10 96 6 table table NOUN issue-10 96 7 2 2 NUM issue-10 96 8 is be AUX issue-10 96 9 highlighted highlight VERB issue-10 96 10 the the DET issue-10 96 11 most most ADV issue-10 96 12 important important ADJ issue-10 96 13 source source NOUN issue-10 96 14 of of ADP issue-10 96 15 information information NOUN issue-10 96 16 , , PUNCT issue-10 96 17 the the DET issue-10 96 18 quality quality NOUN issue-10 96 19 of of ADP issue-10 96 20 which which PRON issue-10 96 21 are be AUX issue-10 96 22 most most ADV issue-10 96 23 dependent dependent ADJ issue-10 96 24 information information NOUN issue-10 96 25 provision provision NOUN issue-10 96 26 formation formation NOUN issue-10 96 27 and and CCONJ issue-10 96 28 strategic strategic ADJ issue-10 96 29 management management NOUN issue-10 96 30 decisions decision NOUN issue-10 96 31 . . PUNCT issue-10 97 1 results result NOUN issue-10 97 2 indicate indicate VERB issue-10 97 3 diagnostics diagnostic NOUN issue-10 97 4 that that PRON issue-10 97 5 included include VERB issue-10 97 6 among among ADP issue-10 97 7 the the DET issue-10 97 8 expert expert ADJ issue-10 97 9 professionals professional NOUN issue-10 97 10 who who PRON issue-10 97 11 are be AUX issue-10 97 12 directly directly ADV issue-10 97 13 related relate VERB issue-10 97 14 to to ADP issue-10 97 15 the the DET issue-10 97 16 process process NOUN issue-10 97 17 of of ADP issue-10 97 18 formation formation NOUN issue-10 97 19 and and CCONJ issue-10 97 20 strategic strategic ADJ issue-10 97 21 management management NOUN issue-10 97 22 decisions decision NOUN issue-10 97 23 in in ADP issue-10 97 24 a a DET issue-10 97 25 certain certain ADJ issue-10 97 26 way way NOUN issue-10 97 27 to to PART issue-10 97 28 insure insure VERB issue-10 97 29 the the DET issue-10 97 30 spread spread NOUN issue-10 97 31 of of ADP issue-10 97 32 peer peer NOUN issue-10 97 33 reviews review NOUN issue-10 97 34 of of ADP issue-10 97 35 randomness randomness NOUN issue-10 97 36 . . PUNCT issue-10 98 1 assessment assessment NOUN issue-10 98 2 of of ADP issue-10 98 3 consistency consistency NOUN issue-10 98 4 of of ADP issue-10 98 5 expert expert ADJ issue-10 98 6 opinion opinion NOUN issue-10 98 7 is be AUX issue-10 98 8 carried carry VERB issue-10 98 9 out out ADP issue-10 98 10 by by ADP issue-10 98 11 calculating calculate VERB issue-10 98 12 the the DET issue-10 98 13 coefficient coefficient NOUN issue-10 98 14 of of ADP issue-10 98 15 multiple multiple ADJ issue-10 98 16 rank rank NOUN issue-10 98 17 correlation correlation NOUN issue-10 98 18 ( ( PUNCT issue-10 98 19 coefficient coefficient NOUN issue-10 98 20 of of ADP issue-10 98 21 concordance concordance NOUN issue-10 98 22     SPACE issue-10 98 23 – – PUNCT issue-10 98 24 w w NOUN issue-10 98 25 ) ) PUNCT issue-10 98 26 in in ADP issue-10 98 27 the the DET issue-10 98 28 presence presence NOUN issue-10 98 29 of of ADP issue-10 98 30 bound bind VERB issue-10 98 31 ranks rank NOUN issue-10 98 32 . . PUNCT issue-10 99 1 as as ADP issue-10 99 2 from from ADP issue-10 99 3 ( ( PUNCT issue-10 99 4 vasiliev vasiliev NOUN issue-10 99 5 , , PUNCT issue-10 99 6 2012 2012 NUM issue-10 99 7 ) ) PUNCT issue-10 99 8 , , PUNCT issue-10 99 9 at at ADP issue-10 99 10 w w PROPN issue-10 99 11 > > X issue-10 99 12 0,5 0,5 NOUN issue-10 99 13 according accord VERB issue-10 99 14 to to ADP issue-10 99 15 experts expert NOUN issue-10 99 16 , , PUNCT issue-10 99 17 there there PRON issue-10 99 18 is be VERB issue-10 99 19 nonrandom nonrandom NOUN issue-10 99 20 consistency consistency NOUN issue-10 99 21 . . PUNCT issue-10 100 1 to to PART issue-10 100 2 block block VERB issue-10 100 3 1 1 NUM issue-10 100 4 w w NOUN issue-10 100 5 = = PUNCT issue-10 100 6 0,809 0,809 NUM issue-10 100 7 ; ; PUNCT issue-10 100 8 for for ADP issue-10 100 9 unit unit NOUN issue-10 100 10 2 2 NUM issue-10 100 11 w w PROPN issue-10 100 12 = = PUNCT issue-10 100 13 0,845 0,845 NUM issue-10 100 14 . . PUNCT issue-10 101 1 checking check VERB issue-10 101 2 statistical statistical ADJ issue-10 101 3 reliability reliability NOUN issue-10 101 4 degree degree NOUN issue-10 101 5 of of ADP issue-10 101 6 consistency consistency NOUN issue-10 101 7 of of ADP issue-10 101 8 expert expert ADJ issue-10 101 9 opinion opinion NOUN issue-10 101 10 is be AUX issue-10 101 11 carried carry VERB issue-10 101 12 out out ADP issue-10 101 13 under under ADP issue-10 101 14 χ2 χ2 PROPN issue-10 101 15     SPACE issue-10 101 16 – – PUNCT issue-10 101 17 pearson pearson NOUN issue-10 101 18 criterion criterion NOUN issue-10 101 19 ( ( PUNCT issue-10 101 20 vasilieva vasilieva PROPN issue-10 101 21 & & CCONJ issue-10 101 22 lialin lialin PROPN issue-10 101 23 , , PUNCT issue-10 101 24 2012 2012 NUM issue-10 101 25 ) ) PUNCT issue-10 101 26 . . PUNCT issue-10 102 1 with with ADP issue-10 102 2 appropriate appropriate ADJ issue-10 102 3 number number NOUN issue-10 102 4 of of ADP issue-10 102 5 degrees degree NOUN issue-10 102 6 of of ADP issue-10 102 7 freedom freedom NOUN issue-10 102 8 and and CCONJ issue-10 102 9 significance significance NOUN issue-10 102 10 level level NOUN issue-10 102 11 α=0,005 α=0,005 INTJ issue-10 102 12 we we PRON issue-10 102 13 have have VERB issue-10 102 14 : : PUNCT issue-10 102 15 χ2 χ2 PROPN issue-10 102 16 ( ( PUNCT issue-10 102 17 1 1 NUM issue-10 102 18 ) ) PUNCT issue-10 102 19 = = SYM issue-10 102 20 48,54 48,54 NUM issue-10 102 21 ; ; PUNCT issue-10 102 22 χ2 χ2 PROPN issue-10 102 23 ( ( PUNCT issue-10 102 24 2 2 NUM issue-10 102 25 ) ) PUNCT issue-10 102 26 = = SYM issue-10 102 27 40,56 40,56 NOUN issue-10 102 28 , , PUNCT issue-10 102 29 with with ADP issue-10 102 30 confidence confidence NOUN issue-10 102 31 that that SCONJ issue-10 102 32 the the DET issue-10 102 33 probability probability NOUN issue-10 102 34 of of ADP issue-10 102 35 99.5 99.5 NUM issue-10 102 36 % % NOUN issue-10 102 37 confirms confirm VERB issue-10 102 38 the the DET issue-10 102 39 statistical statistical ADJ issue-10 102 40 significance significance NOUN issue-10 102 41 of of ADP issue-10 102 42 the the DET issue-10 102 43 resulting result VERB issue-10 102 44 values value NOUN issue-10 102 45 of of ADP issue-10 102 46 concordance concordance NOUN issue-10 102 47 and and CCONJ issue-10 102 48 opinion opinion NOUN issue-10 102 49 on on ADP issue-10 102 50 the the DET issue-10 102 51 consistency consistency NOUN issue-10 102 52 of of ADP issue-10 102 53 expert expert ADJ issue-10 102 54 opinion opinion NOUN issue-10 102 55 . . PUNCT issue-10 103 1 these these DET issue-10 103 2 results result NOUN issue-10 103 3 confirm confirm VERB issue-10 103 4 that that SCONJ issue-10 103 5 the the DET issue-10 103 6 data data NOUN issue-10 103 7 management management NOUN issue-10 103 8 accounting accounting NOUN issue-10 103 9 , , PUNCT issue-10 103 10 analytical analytical ADJ issue-10 103 11 , , PUNCT issue-10 103 12 planning planning NOUN issue-10 103 13 information information NOUN issue-10 103 14 and and CCONJ issue-10 103 15 accounting accounting NOUN issue-10 103 16 information information NOUN issue-10 103 17 , , PUNCT issue-10 103 18 identified identify VERB issue-10 103 19 as as ADP issue-10 103 20 the the DET issue-10 103 21 main main ADJ issue-10 103 22 domestic domestic ADJ issue-10 103 23 sources source NOUN issue-10 103 24 for for ADP issue-10 103 25 making make VERB issue-10 103 26 strategic strategic ADJ issue-10 103 27 management management NOUN issue-10 103 28 decisions decision NOUN issue-10 103 29 . . PUNCT issue-10 104 1 official official ADJ issue-10 104 2 financial financial ADJ issue-10 104 3 statements statement NOUN issue-10 104 4 , , PUNCT issue-10 104 5 market market NOUN issue-10 104 6 research research NOUN issue-10 104 7 data datum NOUN issue-10 104 8 are be AUX issue-10 104 9 the the DET issue-10 104 10 main main ADJ issue-10 104 11 external external ADJ issue-10 104 12 sources source NOUN issue-10 104 13 when when SCONJ issue-10 104 14 making make VERB issue-10 104 15 management management NOUN issue-10 104 16 decisions decision NOUN issue-10 104 17 of of ADP issue-10 104 18 strategic strategic ADJ issue-10 104 19 nature nature NOUN issue-10 104 20 . . PUNCT issue-10 105 1 information information NOUN issue-10 105 2 for for ADP issue-10 105 3 strategic strategic ADJ issue-10 105 4 management management NOUN issue-10 105 5 includes include VERB issue-10 105 6 : : PUNCT issue-10 105 7 first first ADV issue-10 105 8 , , PUNCT issue-10 105 9 going go VERB issue-10 105 10 beyond beyond ADP issue-10 105 11 the the DET issue-10 105 12 internal internal ADJ issue-10 105 13 environment environment NOUN issue-10 105 14 and and CCONJ issue-10 105 15 obtain obtain VERB issue-10 105 16 information information NOUN issue-10 105 17 on on ADP issue-10 105 18 the the DET issue-10 105 19 environment environment NOUN issue-10 105 20 ( ( PUNCT issue-10 105 21 markets market NOUN issue-10 105 22 , , PUNCT issue-10 105 23 competitors competitor NOUN issue-10 105 24 , , PUNCT issue-10 105 25 inventory inventory NOUN issue-10 105 26 , , PUNCT issue-10 105 27 etc etc X issue-10 105 28 . . X issue-10 105 29 ) ) PUNCT issue-10 105 30 , , PUNCT issue-10 105 31 and and CCONJ issue-10 105 32 secondly secondly ADV issue-10 105 33 , , PUNCT issue-10 105 34 the the DET issue-10 105 35 definition definition NOUN issue-10 105 36 of of ADP issue-10 105 37 relationship relationship NOUN issue-10 105 38 between between ADP issue-10 105 39 the the DET issue-10 105 40 selected select VERB issue-10 105 41 mission mission NOUN issue-10 105 42 ( ( PUNCT issue-10 105 43 strategy strategy NOUN issue-10 105 44 ) ) PUNCT issue-10 105 45 and and CCONJ issue-10 105 46 the the DET issue-10 105 47 methodology methodology NOUN issue-10 105 48 of of ADP issue-10 105 49 calculation calculation NOUN issue-10 105 50 of of ADP issue-10 105 51 formation formation NOUN issue-10 105 52 credentials credential NOUN issue-10 105 53 . . PUNCT issue-10 106 1 way way NOUN issue-10 106 2 to to PART issue-10 106 3 build build VERB issue-10 106 4 an an DET issue-10 106 5 effective effective ADJ issue-10 106 6 system system NOUN issue-10 106 7 of of ADP issue-10 106 8 strategic strategic ADJ issue-10 106 9 management management NOUN issue-10 106 10 accounting accounting NOUN issue-10 106 11 in in ADP issue-10 106 12 general general ADJ issue-10 106 13 and and CCONJ issue-10 106 14 accounting accounting NOUN issue-10 106 15 in in ADP issue-10 106 16 particular particular ADJ issue-10 106 17 lies lie NOUN issue-10 106 18 in in ADP issue-10 106 19 improving improve VERB issue-10 106 20 its its PRON issue-10 106 21 methodologies methodology NOUN issue-10 106 22 to to PART issue-10 106 23 clarify clarify VERB issue-10 106 24 the the DET issue-10 106 25 basic basic ADJ issue-10 106 26 information information NOUN issue-10 106 27 needs need NOUN issue-10 106 28 and and CCONJ issue-10 106 29 search search VERB issue-10 106 30 for for ADP issue-10 106 31 the the DET issue-10 106 32 best good ADJ issue-10 106 33 ways way NOUN issue-10 106 34 to to PART issue-10 106 35 meet meet VERB issue-10 106 36 it it PRON issue-10 106 37 . . PUNCT issue-10 107 1 baltic baltic PROPN issue-10 107 2 journal journal PROPN issue-10 107 3 of of ADP issue-10 107 4 economic economic ADJ issue-10 107 5 studies study NOUN issue-10 107 6 51 51 NUM issue-10 107 7 vol vol NOUN issue-10 107 8 . . PROPN issue-10 108 1 1 1 NUM issue-10 108 2 , , PUNCT issue-10 108 3 2015 2015 NUM issue-10 108 4 methodology methodology NOUN issue-10 108 5 of of ADP issue-10 108 6 strategic strategic ADJ issue-10 108 7 management management NOUN issue-10 108 8 accounting accounting NOUN issue-10 108 9 based base VERB issue-10 108 10 on on ADP issue-10 108 11 the the DET issue-10 108 12 need need NOUN issue-10 108 13 to to PART issue-10 108 14 develop develop VERB issue-10 108 15 an an DET issue-10 108 16 integrated integrated ADJ issue-10 108 17 approach approach NOUN issue-10 108 18 to to ADP issue-10 108 19 the the DET issue-10 108 20 formation formation NOUN issue-10 108 21 of of ADP issue-10 108 22 information information NOUN issue-10 108 23 space space NOUN issue-10 108 24 , , PUNCT issue-10 108 25 which which PRON issue-10 108 26 includes include VERB issue-10 108 27 the the DET issue-10 108 28 entire entire ADJ issue-10 108 29 cycle cycle NOUN issue-10 108 30 management management NOUN issue-10 108 31 procedures procedure NOUN issue-10 108 32 , , PUNCT issue-10 108 33 taking take VERB issue-10 108 34 into into ADP issue-10 108 35 account account NOUN issue-10 108 36 the the DET issue-10 108 37 strategic strategic ADJ issue-10 108 38 positioning positioning NOUN issue-10 108 39 of of ADP issue-10 108 40 the the DET issue-10 108 41 enterprise enterprise NOUN issue-10 108 42 . . PUNCT issue-10 109 1 in in ADP issue-10 109 2 this this DET issue-10 109 3 case case NOUN issue-10 109 4 , , PUNCT issue-10 109 5 decomposition decomposition NOUN issue-10 109 6 of of ADP issue-10 109 7 tasks task NOUN issue-10 109 8 of of ADP issue-10 109 9 management management NOUN issue-10 109 10 accounting accounting NOUN issue-10 109 11 is be AUX issue-10 109 12 conducted conduct VERB issue-10 109 13 in in ADP issue-10 109 14 accordance accordance NOUN issue-10 109 15 with with ADP issue-10 109 16 the the DET issue-10 109 17 management management NOUN issue-10 109 18 environment environment NOUN issue-10 109 19 specific specific ADJ issue-10 109 20 entity entity NOUN issue-10 109 21 and and CCONJ issue-10 109 22 its its PRON issue-10 109 23 needs need NOUN issue-10 109 24 . . PUNCT issue-10 110 1 in in ADP issue-10 110 2 this this DET issue-10 110 3 connection connection NOUN issue-10 110 4 , , PUNCT issue-10 110 5 we we PRON issue-10 110 6 offer offer VERB issue-10 110 7 them they PRON issue-10 110 8 to to PART issue-10 110 9 structure structure VERB issue-10 110 10 the the DET issue-10 110 11 following follow VERB issue-10 110 12 criteria criterion NOUN issue-10 110 13 : : PUNCT issue-10 110 14 in in ADP issue-10 110 15 the the DET issue-10 110 16 context context NOUN issue-10 110 17 of of ADP issue-10 110 18 business business NOUN issue-10 110 19 processes process NOUN issue-10 110 20 : : PUNCT issue-10 110 21 procurement procurement NOUN issue-10 110 22 , , PUNCT issue-10 110 23 production production NOUN issue-10 110 24 , , PUNCT issue-10 110 25 sales sale NOUN issue-10 110 26 ; ; PUNCT issue-10 110 27 by by ADP issue-10 110 28 type type NOUN issue-10 110 29 of of ADP issue-10 110 30 management management NOUN issue-10 110 31 of of ADP issue-10 110 32 the the DET issue-10 110 33 entity entity NOUN issue-10 110 34 : : PUNCT issue-10 110 35 managing manage VERB issue-10 110 36 the the DET issue-10 110 37 production production NOUN issue-10 110 38 cycle cycle NOUN issue-10 110 39 , , PUNCT issue-10 110 40 management management NOUN issue-10 110 41 of of ADP issue-10 110 42 commercial commercial ADJ issue-10 110 43 transactions transaction NOUN issue-10 110 44 ; ; PUNCT issue-10 110 45 the the DET issue-10 110 46 level level NOUN issue-10 110 47 in in ADP issue-10 110 48 the the DET issue-10 110 49 organizational organizational ADJ issue-10 110 50 structure structure NOUN issue-10 110 51 of of ADP issue-10 110 52 the the DET issue-10 110 53 entity entity NOUN issue-10 110 54 : : PUNCT issue-10 110 55 responsibility responsibility NOUN issue-10 110 56 centers center NOUN issue-10 110 57 , , PUNCT issue-10 110 58 enterprise enterprise NOUN issue-10 110 59 as as ADP issue-10 110 60 a a DET issue-10 110 61 whole whole NOUN issue-10 110 62 ; ; PUNCT issue-10 110 63 by by ADP issue-10 110 64 types type NOUN issue-10 110 65 of of ADP issue-10 110 66 facilities facility NOUN issue-10 110 67 that that PRON issue-10 110 68 are be AUX issue-10 110 69 managed manage VERB issue-10 110 70 , , PUNCT issue-10 110 71 media medium NOUN issue-10 110 72 costs cost NOUN issue-10 110 73 , , PUNCT issue-10 110 74 activities activity NOUN issue-10 110 75 , , PUNCT issue-10 110 76 cost cost NOUN issue-10 110 77 centers center NOUN issue-10 110 78 . . PUNCT issue-10 111 1 4 4 X issue-10 111 2 . . X issue-10 111 3 principles principle NOUN issue-10 111 4 of of ADP issue-10 111 5 functioning function VERB issue-10 111 6 of of ADP issue-10 111 7 strategic strategic ADJ issue-10 111 8 management management NOUN issue-10 111 9 accounting accounting NOUN issue-10 111 10 specificity specificity NOUN issue-10 111 11 of of ADP issue-10 111 12 strategic strategic ADJ issue-10 111 13 management management NOUN issue-10 111 14 accounting accounting NOUN issue-10 111 15 system system NOUN issue-10 111 16 needs need VERB issue-10 111 17 improvement improvement NOUN issue-10 111 18 principles principle NOUN issue-10 111 19 of of ADP issue-10 111 20 its its PRON issue-10 111 21 functioning functioning NOUN issue-10 111 22 as as ADP issue-10 111 23 an an DET issue-10 111 24 information information NOUN issue-10 111 25 technology technology NOUN issue-10 111 26 management management NOUN issue-10 111 27 software software NOUN issue-10 111 28 relevant relevant ADJ issue-10 111 29 information information NOUN issue-10 111 30 for for ADP issue-10 111 31 making make VERB issue-10 111 32 strategic strategic ADJ issue-10 111 33 management management NOUN issue-10 111 34 decisions decision NOUN issue-10 111 35 . . PUNCT issue-10 112 1 these these DET issue-10 112 2 principles principle NOUN issue-10 112 3 include include VERB issue-10 112 4 the the DET issue-10 112 5 following following NOUN issue-10 112 6 : : PUNCT issue-10 112 7 4.1 4.1 NUM issue-10 112 8 . . PUNCT issue-10 112 9 principle principle NOUN issue-10 112 10 of of ADP issue-10 112 11 accounting accounting NOUN issue-10 112 12 information information NOUN issue-10 112 13 according accord VERB issue-10 112 14 to to ADP issue-10 112 15 a a DET issue-10 112 16 strategic strategic ADJ issue-10 112 17 level level NOUN issue-10 112 18 decision decision NOUN issue-10 112 19 - - PUNCT issue-10 112 20 making making NOUN issue-10 112 21 . . PUNCT issue-10 113 1 strategic strategic ADJ issue-10 113 2 management management NOUN issue-10 113 3 level level NOUN issue-10 113 4 information information NOUN issue-10 113 5 responsible responsible ADJ issue-10 113 6 , , PUNCT issue-10 113 7 able able ADJ issue-10 113 8 to to PART issue-10 113 9 provide provide VERB issue-10 113 10 the the DET issue-10 113 11 fullest full ADJ issue-10 113 12 information information NOUN issue-10 113 13 needs need NOUN issue-10 113 14 of of ADP issue-10 113 15 senior senior ADJ issue-10 113 16 management management NOUN issue-10 113 17 entity entity NOUN issue-10 113 18 in in ADP issue-10 113 19 solving solve VERB issue-10 113 20 strategic strategic ADJ issue-10 113 21 goals goal NOUN issue-10 113 22 and and CCONJ issue-10 113 23 objectives objective NOUN issue-10 113 24 . . PUNCT issue-10 114 1 implementation implementation NOUN issue-10 114 2 strategy strategy NOUN issue-10 114 3 of of ADP issue-10 114 4 the the DET issue-10 114 5 entity entity NOUN issue-10 114 6 represented represent VERB issue-10 114 7 in in ADP issue-10 114 8 a a DET issue-10 114 9 set set ADJ issue-10 114 10 sequence sequence NOUN issue-10 114 11 of of ADP issue-10 114 12 business business NOUN issue-10 114 13 processes process NOUN issue-10 114 14 is be AUX issue-10 114 15 one one NUM issue-10 114 16 of of ADP issue-10 114 17 the the DET issue-10 114 18 main main ADJ issue-10 114 19 objects object NOUN issue-10 114 20 of of ADP issue-10 114 21 strategic strategic ADJ issue-10 114 22 management management NOUN issue-10 114 23 accounting accounting NOUN issue-10 114 24 , , PUNCT issue-10 114 25 control control NOUN issue-10 114 26 and and CCONJ issue-10 114 27 analysis analysis NOUN issue-10 114 28 , , PUNCT issue-10 114 29 as as ADP issue-10 114 30 the the DET issue-10 114 31 very very ADJ issue-10 114 32 strategy strategy NOUN issue-10 114 33 of of ADP issue-10 114 34 the the DET issue-10 114 35 entity entity NOUN issue-10 114 36 . . PUNCT issue-10 115 1 due due ADP issue-10 115 2 to to ADP issue-10 115 3 the the DET issue-10 115 4 magnitude magnitude NOUN issue-10 115 5 of of ADP issue-10 115 6 the the DET issue-10 115 7 information information NOUN issue-10 115 8 base base NOUN issue-10 115 9 , , PUNCT issue-10 115 10 emerging emerge VERB issue-10 115 11 as as ADP issue-10 115 12 a a DET issue-10 115 13 strategic strategic ADJ issue-10 115 14 management management NOUN issue-10 115 15 accounting accounting NOUN issue-10 115 16 system system NOUN issue-10 115 17 , , PUNCT issue-10 115 18 prerequisite prerequisite NOUN issue-10 115 19 for for ADP issue-10 115 20 its its PRON issue-10 115 21 proper proper ADJ issue-10 115 22 perception perception NOUN issue-10 115 23 is be AUX issue-10 115 24 decomposition decomposition NOUN issue-10 115 25 data datum NOUN issue-10 115 26 centers center NOUN issue-10 115 27 of of ADP issue-10 115 28 responsibility responsibility NOUN issue-10 115 29 and and CCONJ issue-10 115 30 levels level NOUN issue-10 115 31 of of ADP issue-10 115 32 government government NOUN issue-10 115 33 . . PUNCT issue-10 116 1 this this DET issue-10 116 2 rational rational ADJ issue-10 116 3 allocation allocation NOUN issue-10 116 4 of of ADP issue-10 116 5 responsibility responsibility NOUN issue-10 116 6 for for ADP issue-10 116 7 the the DET issue-10 116 8 strategically strategically ADV issue-10 116 9 important important ADJ issue-10 116 10 objects object NOUN issue-10 116 11 between between ADP issue-10 116 12 the the DET issue-10 116 13 centers center NOUN issue-10 116 14 of of ADP issue-10 116 15 responsibility responsibility NOUN issue-10 116 16 , , PUNCT issue-10 116 17 including include VERB issue-10 116 18 individual individual ADJ issue-10 116 19 officials official NOUN issue-10 116 20 is be AUX issue-10 116 21 a a DET issue-10 116 22 prerequisite prerequisite NOUN issue-10 116 23 for for ADP issue-10 116 24 the the DET issue-10 116 25 successful successful ADJ issue-10 116 26 implementation implementation NOUN issue-10 116 27 of of ADP issue-10 116 28 the the DET issue-10 116 29 strategy strategy NOUN issue-10 116 30 of of ADP issue-10 116 31 the the DET issue-10 116 32 entity entity NOUN issue-10 116 33 . . PUNCT issue-10 117 1 system system NOUN issue-10 117 2 of of ADP issue-10 117 3 strategic strategic ADJ issue-10 117 4 management management NOUN issue-10 117 5 accounting accounting NOUN issue-10 117 6 and and CCONJ issue-10 117 7 reporting reporting NOUN issue-10 117 8 should should AUX issue-10 117 9 be be AUX issue-10 117 10 fully fully ADV issue-10 117 11 linked link VERB issue-10 117 12 with with ADP issue-10 117 13 the the DET issue-10 117 14 current current ADJ issue-10 117 15 system system NOUN issue-10 117 16 of of ADP issue-10 117 17 governance governance NOUN issue-10 117 18 of of ADP issue-10 117 19 the the DET issue-10 117 20 entity entity NOUN issue-10 117 21 and and CCONJ issue-10 117 22 focused focus VERB issue-10 117 23 on on ADP issue-10 117 24 its its PRON issue-10 117 25 specificity specificity NOUN issue-10 117 26 ( ( PUNCT issue-10 117 27 pankow pankow NOUN issue-10 117 28 and and CCONJ issue-10 117 29 nesvetaylov nesvetaylov NOUN issue-10 117 30 , , PUNCT issue-10 117 31 2012 2012 NUM issue-10 117 32 ) ) PUNCT issue-10 117 33 . . PUNCT issue-10 118 1 decomposition decomposition NOUN issue-10 118 2 of of ADP issue-10 118 3 strategic strategic ADJ issue-10 118 4 objectives objective NOUN issue-10 118 5 and and CCONJ issue-10 118 6 tasks task NOUN issue-10 118 7 levels level NOUN issue-10 118 8 of of ADP issue-10 118 9 government government NOUN issue-10 118 10 and and CCONJ issue-10 118 11 centers center NOUN issue-10 118 12 of of ADP issue-10 118 13 responsibility responsibility NOUN issue-10 118 14 determines determine VERB issue-10 118 15 the the DET issue-10 118 16 format format NOUN issue-10 118 17 of of ADP issue-10 118 18 strategic strategic ADJ issue-10 118 19 management management NOUN issue-10 118 20 accounting accounting NOUN issue-10 118 21 , , PUNCT issue-10 118 22 performance performance NOUN issue-10 118 23 reporting reporting NOUN issue-10 118 24 structure structure NOUN issue-10 118 25 and and CCONJ issue-10 118 26 methods method NOUN issue-10 118 27 of of ADP issue-10 118 28 grouping grouping NOUN issue-10 118 29 and and CCONJ issue-10 118 30 generalization generalization NOUN issue-10 118 31 . . PUNCT issue-10 119 1 on on ADP issue-10 119 2 the the DET issue-10 119 3 other other ADJ issue-10 119 4 hand hand NOUN issue-10 119 5 , , PUNCT issue-10 119 6 quality quality NOUN issue-10 119 7 and and CCONJ issue-10 119 8 specificity specificity NOUN issue-10 119 9 of of ADP issue-10 119 10 strategic strategic ADJ issue-10 119 11 management management NOUN issue-10 119 12 accounting accounting NOUN issue-10 119 13 information information NOUN issue-10 119 14 makes make VERB issue-10 119 15 appropriate appropriate ADJ issue-10 119 16 requirements requirement NOUN issue-10 119 17 management management NOUN issue-10 119 18 structure structure NOUN issue-10 119 19 . . PUNCT issue-10 120 1 as as ADP issue-10 120 2 part part NOUN issue-10 120 3 of of ADP issue-10 120 4 this this DET issue-10 120 5 principle principle NOUN issue-10 120 6 is be AUX issue-10 120 7 necessary necessary ADJ issue-10 120 8 to to PART issue-10 120 9 ensure ensure VERB issue-10 120 10 full full ADJ issue-10 120 11 compliance compliance NOUN issue-10 120 12 with with ADP issue-10 120 13 the the DET issue-10 120 14 contents content NOUN issue-10 120 15 of of ADP issue-10 120 16 certain certain ADJ issue-10 120 17 forms form NOUN issue-10 120 18 of of ADP issue-10 120 19 strategic strategic ADJ issue-10 120 20 management management NOUN issue-10 120 21 table table NOUN issue-10 120 22 2 2 NUM issue-10 120 23 statistical statistical ADJ issue-10 120 24 valuation valuation NOUN issue-10 120 25 of of ADP issue-10 120 26 expert expert ADJ issue-10 120 27 review review NOUN issue-10 120 28 of of ADP issue-10 120 29 the the DET issue-10 120 30 use use NOUN issue-10 120 31 of of ADP issue-10 120 32 the the DET issue-10 120 33 type type NOUN issue-10 120 34 of of ADP issue-10 120 35 information information NOUN issue-10 120 36 sources source NOUN issue-10 120 37 to to PART issue-10 120 38 make make VERB issue-10 120 39 strategic strategic ADJ issue-10 120 40 management management NOUN issue-10 120 41 decisions decision NOUN issue-10 120 42 c c X issue-10 120 43 od od PROPN issue-10 120 44 e e PROPN issue-10 120 45 s s X issue-10 120 46 ou ou VERB issue-10 120 47 rc rc PROPN issue-10 120 48 es es ADP issue-10 120 49 o o PROPN issue-10 120 50 f f X issue-10 121 1 in in ADP issue-10 121 2 fo fo ADP issue-10 121 3 rm rm PROPN issue-10 121 4 at at ADP issue-10 121 5 io io PROPN issue-10 121 6 n n PROPN issue-10 121 7 ( ( PUNCT issue-10 121 8 і і PROPN issue-10 121 9 ) ) PUNCT issue-10 121 10 expert expert NOUN issue-10 121 11 score score NOUN issue-10 121 12 ( ( PUNCT issue-10 121 13 managers manager NOUN issue-10 121 14 of of ADP issue-10 121 15 enterprises enterprise NOUN issue-10 121 16 * * PUNCT issue-10 121 17 ) ) PUNCT issue-10 121 18 ( ( PUNCT issue-10 121 19 j j NOUN issue-10 121 20 ) ) PUNCT issue-10 121 21 ∑ ∑ VERB issue-10 121 22 𝑎𝑎𝑖𝑖𝑖𝑖𝑛𝑛 𝑎𝑎𝑖𝑖𝑖𝑖𝑛𝑛 PROPN issue-10 121 23 𝑖𝑖=1 𝑖𝑖=1 NOUN issue-10 121 24 𝑑𝑑𝑖𝑖 𝑑𝑑𝑖𝑖 NOUN issue-10 121 25 = = SYM issue-10 121 26 � � PROPN issue-10 121 27 � � PROPN issue-10 121 28 𝑎𝑎𝑖𝑖𝑖𝑖 𝑎𝑎𝑖𝑖𝑖𝑖 NOUN issue-10 121 29 − − PROPN issue-10 121 30 𝑎𝑎𝚤𝚤 𝑎𝑎𝚤𝚤 PROPN issue-10 121 31 � � PROPN issue-10 121 32 � � PROPN issue-10 121 33 𝑛𝑛 𝑛𝑛 NOUN issue-10 121 34 𝑖𝑖=0 𝑖𝑖=0 PROPN issue-10 121 35 𝑑𝑑𝑖𝑖2 𝑑𝑑𝑖𝑖2 PROPN issue-10 121 36 ∑𝑑𝑑𝑖𝑖2 ∑𝑑𝑑𝑖𝑖2 PROPN issue-10 121 37 ∑𝑑𝑑𝑖𝑖2 ∑𝑑𝑑𝑖𝑖2 PROPN issue-10 121 38 ∑ ∑ PROPN issue-10 121 39 𝑎𝑎𝑖𝑖𝑖𝑖𝑛𝑛 𝑎𝑎𝑖𝑖𝑖𝑖𝑛𝑛 PROPN issue-10 121 40 𝑖𝑖=1 𝑖𝑖=1 PROPN issue-10 121 41 𝑑𝑑𝑖𝑖 𝑑𝑑𝑖𝑖 NOUN issue-10 121 42 = = SYM issue-10 121 43 � � PROPN issue-10 121 44 � � PROPN issue-10 121 45 𝑎𝑎𝑖𝑖𝑖𝑖 𝑎𝑎𝑖𝑖𝑖𝑖 NOUN issue-10 121 46 − − PROPN issue-10 121 47 𝑎𝑎𝚤𝚤 𝑎𝑎𝚤𝚤 PROPN issue-10 121 48 � � PROPN issue-10 121 49 � � PROPN issue-10 121 50 𝑛𝑛 𝑛𝑛 NOUN issue-10 121 51 𝑖𝑖=0 𝑖𝑖=0 PROPN issue-10 121 52 𝑑𝑑𝑖𝑖2 𝑑𝑑𝑖𝑖2 PROPN issue-10 121 53 ∑𝑑𝑑𝑖𝑖2 ∑𝑑𝑑𝑖𝑖2 PROPN issue-10 121 54 ∑𝑑𝑑𝑖𝑖2 ∑𝑑𝑑𝑖𝑖2 PROPN issue-10 121 55 ∑ ∑ PROPN issue-10 121 56 𝑎𝑎𝑖𝑖𝑖𝑖𝑛𝑛 𝑎𝑎𝑖𝑖𝑖𝑖𝑛𝑛 PROPN issue-10 121 57 𝑖𝑖=1 𝑖𝑖=1 PROPN issue-10 121 58 𝑑𝑑𝑖𝑖 𝑑𝑑𝑖𝑖 NOUN issue-10 121 59 = = SYM issue-10 121 60 � � PROPN issue-10 121 61 � � PROPN issue-10 121 62 𝑎𝑎𝑖𝑖𝑖𝑖 𝑎𝑎𝑖𝑖𝑖𝑖 NOUN issue-10 121 63 − − PROPN issue-10 121 64 𝑎𝑎𝚤𝚤 𝑎𝑎𝚤𝚤 PROPN issue-10 121 65 � � PROPN issue-10 121 66 � � PROPN issue-10 121 67 𝑛𝑛 𝑛𝑛 NOUN issue-10 121 68 𝑖𝑖=0 𝑖𝑖=0 PROPN issue-10 121 69 𝑑𝑑𝑖𝑖2 𝑑𝑑𝑖𝑖2 PROPN issue-10 121 70 ∑𝑑𝑑𝑖𝑖2 ∑𝑑𝑑𝑖𝑖2 PROPN issue-10 121 71 ∑𝑑𝑑𝑖𝑖2 ∑𝑑𝑑𝑖𝑖2 PROPN issue-10 121 72 rank rank VERB issue-10 121 73 1 1 NUM issue-10 121 74 2 2 NUM issue-10 121 75 3 3 NUM issue-10 121 76 4 4 NUM issue-10 121 77 5 5 NUM issue-10 121 78 6 6 NUM issue-10 121 79 7 7 NUM issue-10 121 80 8 8 NUM issue-10 121 81 9 9 NUM issue-10 121 82 10 10 NUM issue-10 121 83 11 11 NUM issue-10 121 84 12 12 NUM issue-10 121 85 block block NOUN issue-10 121 86 1 1 NUM issue-10 121 87 external external ADJ issue-10 121 88 information information NOUN issue-10 121 89 ( ( PUNCT issue-10 121 90 зі зі NOUN issue-10 121 91 ) ) PUNCT issue-10 121 92 зі1 зі1 VERB issue-10 121 93 7 7 NUM issue-10 121 94 7 7 NUM issue-10 121 95 8 8 NUM issue-10 121 96 8 8 NUM issue-10 121 97 9 9 NUM issue-10 121 98 9 9 NUM issue-10 121 99 9 9 NUM issue-10 121 100 8 8 NUM issue-10 121 101 9 9 NUM issue-10 121 102 9 9 NUM issue-10 121 103 8 8 NUM issue-10 121 104 10 10 NUM issue-10 121 105 101 101 NUM issue-10 121 106 6 6 NUM issue-10 121 107 36 36 NUM issue-10 121 108 8,4 8,4 NUM issue-10 121 109 зі2 зі2 NOUN issue-10 121 110 10 10 NUM issue-10 121 111 10 10 NUM issue-10 121 112 9 9 NUM issue-10 121 113 9 9 NUM issue-10 121 114 10 10 NUM issue-10 121 115 10 10 NUM issue-10 121 116 10 10 NUM issue-10 121 117 10 10 NUM issue-10 121 118 10 10 NUM issue-10 121 119 10 10 NUM issue-10 121 120 9 9 NUM issue-10 121 121 9 9 NUM issue-10 121 122 116 116 NUM issue-10 121 123 21 21 NUM issue-10 121 124 441 441 NUM issue-10 121 125 9,7 9,7 NUM issue-10 121 126 зі3 зі3 NOUN issue-10 121 127 6 6 NUM issue-10 121 128 6 6 NUM issue-10 121 129 6 6 NUM issue-10 121 130 5 5 NUM issue-10 121 131 6 6 NUM issue-10 121 132 7 7 NUM issue-10 121 133 6 6 NUM issue-10 121 134 5 5 NUM issue-10 121 135 6 6 NUM issue-10 121 136 5 5 NUM issue-10 121 137 7 7 NUM issue-10 121 138 4 4 NUM issue-10 121 139 69 69 NUM issue-10 121 140 -26 -26 ADP issue-10 121 141 676 676 NUM issue-10 121 142 5,8 5,8 NUM issue-10 121 143 зі4 зі4 NOUN issue-10 121 144 10 10 NUM issue-10 121 145 9 9 NUM issue-10 121 146 10 10 NUM issue-10 121 147 10 10 NUM issue-10 121 148 10 10 NUM issue-10 121 149 10 10 NUM issue-10 121 150 10 10 NUM issue-10 121 151 10 10 NUM issue-10 121 152 10 10 NUM issue-10 121 153 9 9 NUM issue-10 121 154 10 10 NUM issue-10 121 155 9 9 NUM issue-10 121 156 117 117 NUM issue-10 121 157 22 22 NUM issue-10 121 158 484 484 NUM issue-10 121 159 9,8 9,8 NUM issue-10 121 160 зі5 зі5 NOUN issue-10 121 161 6 6 NUM issue-10 121 162 5 5 NUM issue-10 121 163 7 7 NUM issue-10 121 164 6 6 NUM issue-10 121 165 7 7 NUM issue-10 121 166 7 7 NUM issue-10 121 167 7 7 NUM issue-10 121 168 6 6 NUM issue-10 121 169 7 7 NUM issue-10 121 170 7 7 NUM issue-10 121 171 7 7 NUM issue-10 121 172 5 5 NUM issue-10 121 173 77 77 NUM issue-10 121 174 -18 -18 SYM issue-10 121 175 324 324 NUM issue-10 121 176 6,4 6,4 NUM issue-10 121 177 зі6 зі6 NOUN issue-10 121 178 8 8 NUM issue-10 121 179 8 8 NUM issue-10 121 180 7 7 NUM issue-10 121 181 7 7 NUM issue-10 121 182 8 8 NUM issue-10 121 183 8 8 NUM issue-10 121 184 8 8 NUM issue-10 121 185 7 7 NUM issue-10 121 186 8 8 NUM issue-10 121 187 8 8 NUM issue-10 121 188 6 6 NUM issue-10 121 189 7 7 NUM issue-10 121 190 90 90 NUM issue-10 121 191 -5 -5 NUM issue-10 121 192 25 25 NUM issue-10 121 193 7,5 7,5 NUM issue-10 121 194 tr tr NOUN issue-10 121 195 2 2 NUM issue-10 121 196 2 2 NUM issue-10 121 197 2 2 NUM issue-10 121 198 2 2 NUM issue-10 121 199 + + NUM issue-10 121 200 2 2 NUM issue-10 121 201 2 2 NUM issue-10 121 202 2 2 NUM issue-10 121 203 2 2 NUM issue-10 121 204 2 2 NUM issue-10 121 205 2 2 NUM issue-10 121 206 2 2 NUM issue-10 121 207 ai=95 ai=95 PROPN issue-10 121 208 s= s= NOUN issue-10 121 209 ∑ ∑ PUNCT issue-10 121 210 𝑎𝑎𝑖𝑖𝑖𝑖𝑛𝑛 𝑎𝑎𝑖𝑖𝑖𝑖𝑛𝑛 PROPN issue-10 121 211 𝑖𝑖=1 𝑖𝑖=1 PROPN issue-10 121 212 𝑑𝑑𝑖𝑖 𝑑𝑑𝑖𝑖 NOUN issue-10 121 213 = = SYM issue-10 121 214 � � PROPN issue-10 121 215 � � PROPN issue-10 121 216 𝑎𝑎𝑖𝑖𝑖𝑖 𝑎𝑎𝑖𝑖𝑖𝑖 NOUN issue-10 121 217 − − PROPN issue-10 121 218 𝑎𝑎𝚤𝚤 𝑎𝑎𝚤𝚤 PROPN issue-10 121 219 � � PROPN issue-10 121 220 � � PROPN issue-10 121 221 𝑛𝑛 𝑛𝑛 NOUN issue-10 121 222 𝑖𝑖=0 𝑖𝑖=0 PROPN issue-10 121 223 𝑑𝑑𝑖𝑖2 𝑑𝑑𝑖𝑖2 PROPN issue-10 121 224 ∑𝑑𝑑𝑖𝑖2 ∑𝑑𝑑𝑖𝑖2 PROPN issue-10 121 225 ∑𝑑𝑑𝑖𝑖2 ∑𝑑𝑑𝑖𝑖2 PROPN issue-10 122 1 = = SYM issue-10 123 1 = = PROPN issue-10 123 2 1986 1986 NUM issue-10 123 3 тj тj NOUN issue-10 123 4 6 6 NUM issue-10 123 5 6 6 NUM issue-10 123 6 6 6 NUM issue-10 123 7 12 12 NUM issue-10 123 8 6 6 NUM issue-10 123 9 6 6 NUM issue-10 123 10 6 6 NUM issue-10 123 11 6 6 NUM issue-10 123 12 6 6 NUM issue-10 123 13 6 6 NUM issue-10 123 14 block block NOUN issue-10 123 15 2 2 NUM issue-10 123 16 inside inside ADP issue-10 123 17 information information NOUN issue-10 123 18 ( ( PUNCT issue-10 123 19 ві ві ADJ issue-10 123 20 ) ) PUNCT issue-10 123 21 ві1 ві1 PROPN issue-10 123 22 9 9 NUM issue-10 123 23 8 8 NUM issue-10 123 24 8 8 NUM issue-10 123 25 8 8 NUM issue-10 123 26 8 8 NUM issue-10 123 27 7 7 NUM issue-10 123 28 6 6 NUM issue-10 123 29 7 7 NUM issue-10 123 30 7 7 NUM issue-10 123 31 6 6 NUM issue-10 123 32 7 7 NUM issue-10 123 33 6 6 NUM issue-10 123 34 87 87 NUM issue-10 123 35 -8 -8 NUM issue-10 123 36 71 71 NUM issue-10 123 37 7,3 7,3 NUM issue-10 123 38 ві2 ві2 NOUN issue-10 123 39 10 10 NUM issue-10 123 40 9 9 NUM issue-10 123 41 9 9 NUM issue-10 123 42 10 10 NUM issue-10 123 43 10 10 NUM issue-10 123 44 9 9 NUM issue-10 123 45 9 9 NUM issue-10 123 46 10 10 NUM issue-10 123 47 9 9 NUM issue-10 123 48 10 10 NUM issue-10 123 49 10 10 NUM issue-10 123 50 10 10 NUM issue-10 123 51 115 115 NUM issue-10 123 52 20 20 NUM issue-10 123 53 384 384 NUM issue-10 123 54 9,6 9,6 NUM issue-10 123 55 ві3 ві3 NOUN issue-10 123 56 8 8 NUM issue-10 123 57 10 10 NUM issue-10 123 58 10 10 NUM issue-10 123 59 9 9 NUM issue-10 123 60 9 9 NUM issue-10 123 61 10 10 NUM issue-10 123 62 10 10 NUM issue-10 123 63 9 9 NUM issue-10 123 64 10 10 NUM issue-10 123 65 9 9 NUM issue-10 123 66 9 9 NUM issue-10 123 67 9 9 NUM issue-10 123 68 112 112 NUM issue-10 123 69 17 17 NUM issue-10 123 70 276 276 NUM issue-10 123 71 9,3 9,3 NUM issue-10 123 72 ві4 ві4 NOUN issue-10 123 73 7 7 NUM issue-10 123 74 7 7 NUM issue-10 123 75 7 7 NUM issue-10 123 76 8 8 NUM issue-10 123 77 7 7 NUM issue-10 123 78 8 8 NUM issue-10 123 79 7 7 NUM issue-10 123 80 8 8 NUM issue-10 123 81 8 8 NUM issue-10 123 82 8 8 NUM issue-10 123 83 6 6 NUM issue-10 123 84 7 7 NUM issue-10 123 85 88 88 NUM issue-10 123 86 -7 -7 NOUN issue-10 123 87 55 55 NUM issue-10 123 88 7,3 7,3 NUM issue-10 123 89 ві5 ві5 PROPN issue-10 123 90 8 8 NUM issue-10 123 91 6 6 NUM issue-10 123 92 5 5 NUM issue-10 123 93 5 5 NUM issue-10 123 94 5 5 NUM issue-10 123 95 6 6 NUM issue-10 123 96 5 5 NUM issue-10 123 97 7 7 NUM issue-10 123 98 5 5 NUM issue-10 123 99 7 7 NUM issue-10 123 100 8 8 NUM issue-10 123 101 8 8 NUM issue-10 123 102 75 75 NUM issue-10 123 103 -20 -20 NUM issue-10 123 104 416 416 NUM issue-10 123 105 6,3 6,3 NUM issue-10 123 106 tr tr VERB issue-10 123 107 2 2 NUM issue-10 123 108 2 2 NUM issue-10 123 109 2 2 NUM issue-10 123 110 ai=95,4 ai=95,4 NOUN issue-10 123 111 s= s= NOUN issue-10 123 112 ∑ ∑ PUNCT issue-10 123 113 𝑎𝑎𝑖𝑖𝑖𝑖𝑛𝑛 𝑎𝑎𝑖𝑖𝑖𝑖𝑛𝑛 PROPN issue-10 123 114 𝑖𝑖=1 𝑖𝑖=1 PROPN issue-10 123 115 𝑑𝑑𝑖𝑖 𝑑𝑑𝑖𝑖 NOUN issue-10 123 116 = = SYM issue-10 123 117 � � PROPN issue-10 123 118 � � PROPN issue-10 123 119 𝑎𝑎𝑖𝑖𝑖𝑖 𝑎𝑎𝑖𝑖𝑖𝑖 NOUN issue-10 123 120 − − PROPN issue-10 123 121 𝑎𝑎𝚤𝚤 𝑎𝑎𝚤𝚤 PROPN issue-10 123 122 � � PROPN issue-10 123 123 � � PROPN issue-10 123 124 𝑛𝑛 𝑛𝑛 NOUN issue-10 123 125 𝑖𝑖=0 𝑖𝑖=0 PROPN issue-10 123 126 𝑑𝑑𝑖𝑖2 𝑑𝑑𝑖𝑖2 PROPN issue-10 123 127 ∑𝑑𝑑𝑖𝑖2 ∑𝑑𝑑𝑖𝑖2 PROPN issue-10 123 128 ∑𝑑𝑑𝑖𝑖2 ∑𝑑𝑑𝑖𝑖2 PROPN issue-10 124 1 = = SYM issue-10 125 1 = = SYM issue-10 125 2 1201 1201 NUM issue-10 125 3 тj тj ADP issue-10 125 4 6 6 NUM issue-10 125 5 6 6 NUM issue-10 125 6 6 6 NUM issue-10 125 7 baltic baltic ADJ issue-10 125 8 journal journal NOUN issue-10 125 9 of of ADP issue-10 125 10 economic economic ADJ issue-10 125 11 studies study NOUN issue-10 125 12 52 52 NUM issue-10 125 13 vol vol NOUN issue-10 125 14 . . PROPN issue-10 126 1 1 1 NUM issue-10 126 2 , , PUNCT issue-10 126 3 2015 2015 NUM issue-10 126 4 accounting accounting NOUN issue-10 126 5 duties duty NOUN issue-10 126 6 and and CCONJ issue-10 126 7 information information NOUN issue-10 126 8 needs need VERB issue-10 126 9 representatives representative NOUN issue-10 126 10 of of ADP issue-10 126 11 the the DET issue-10 126 12 strategic strategic ADJ issue-10 126 13 management management NOUN issue-10 126 14 . . PUNCT issue-10 127 1 4.2 4.2 NUM issue-10 127 2 . . PUNCT issue-10 127 3 principle principle NOUN issue-10 127 4 of of ADP issue-10 127 5 flexibility flexibility NOUN issue-10 127 6 in in ADP issue-10 127 7 the the DET issue-10 127 8 method method NOUN issue-10 127 9 and and CCONJ issue-10 127 10 tools tool NOUN issue-10 127 11 used use VERB issue-10 127 12 pursuant pursuant ADJ issue-10 127 13 key key ADJ issue-10 127 14 strategic strategic ADJ issue-10 127 15 goals goal NOUN issue-10 127 16 and and CCONJ issue-10 127 17 objectives objective NOUN issue-10 127 18 . . PUNCT issue-10 128 1 according accord VERB issue-10 128 2 to to ADP issue-10 128 3 this this DET issue-10 128 4 principle principle NOUN issue-10 128 5 the the DET issue-10 128 6 choice choice NOUN issue-10 128 7 of of ADP issue-10 128 8 form form NOUN issue-10 128 9 and and CCONJ issue-10 128 10 tool tool NOUN issue-10 128 11 of of ADP issue-10 128 12 strategic strategic ADJ issue-10 128 13 management management NOUN issue-10 128 14 accounting accounting NOUN issue-10 128 15 will will AUX issue-10 128 16 be be AUX issue-10 128 17 situational situational ADJ issue-10 128 18 , , PUNCT issue-10 128 19 allowing allow VERB issue-10 128 20 for for ADP issue-10 128 21 the the DET issue-10 128 22 external external ADJ issue-10 128 23 and and CCONJ issue-10 128 24 internal internal ADJ issue-10 128 25 conditions condition NOUN issue-10 128 26 , , PUNCT issue-10 128 27 as as ADV issue-10 128 28 well well ADV issue-10 128 29 as as ADP issue-10 128 30 specific specific ADJ issue-10 128 31 technologies technology NOUN issue-10 128 32 for for ADP issue-10 128 33 making make VERB issue-10 128 34 strategic strategic ADJ issue-10 128 35 management management NOUN issue-10 128 36 decisions decision NOUN issue-10 128 37 . . PUNCT issue-10 129 1 each each DET issue-10 129 2 strategic strategic ADJ issue-10 129 3 management management NOUN issue-10 129 4 decision decision NOUN issue-10 129 5 and and CCONJ issue-10 129 6 possibly possibly ADV issue-10 129 7 individually individually ADV issue-10 129 8 unique unique ADJ issue-10 129 9 . . PUNCT issue-10 130 1 as as ADP issue-10 130 2 a a DET issue-10 130 3 result result NOUN issue-10 130 4 , , PUNCT issue-10 130 5 the the DET issue-10 130 6 content content NOUN issue-10 130 7 of of ADP issue-10 130 8 strategic strategic ADJ issue-10 130 9 management management NOUN issue-10 130 10 accounting accounting NOUN issue-10 130 11 is be AUX issue-10 130 12 not not PART issue-10 130 13 static static ADJ issue-10 130 14 , , PUNCT issue-10 130 15 and and CCONJ issue-10 130 16 flexibly flexibly ADV issue-10 130 17 respond respond VERB issue-10 130 18 to to ADP issue-10 130 19 significant significant ADJ issue-10 130 20 changes change NOUN issue-10 130 21 in in ADP issue-10 130 22 the the DET issue-10 130 23 macroand macroand NOUN issue-10 130 24 micro micro PROPN issue-10 130 25 innovations innovation NOUN issue-10 130 26 in in ADP issue-10 130 27 technology technology NOUN issue-10 130 28 production production NOUN issue-10 130 29 , , PUNCT issue-10 130 30 marketing marketing NOUN issue-10 130 31 , , PUNCT issue-10 130 32 information information NOUN issue-10 130 33 and and CCONJ issue-10 130 34 management management NOUN issue-10 130 35 . . PUNCT issue-10 131 1 flexibility flexibility NOUN issue-10 131 2 of of ADP issue-10 131 3 the the DET issue-10 131 4 entire entire ADJ issue-10 131 5 system system NOUN issue-10 131 6 of of ADP issue-10 131 7 strategic strategic ADJ issue-10 131 8 management management NOUN issue-10 131 9 accounting accounting NOUN issue-10 131 10 , , PUNCT issue-10 131 11 ultimately ultimately ADV issue-10 131 12 , , PUNCT issue-10 131 13 is be AUX issue-10 131 14 a a DET issue-10 131 15 prerequisite prerequisite NOUN issue-10 131 16 and and CCONJ issue-10 131 17 guarantee guarantee VERB issue-10 131 18 the the DET issue-10 131 19 development development NOUN issue-10 131 20 and and CCONJ issue-10 131 21 improvement improvement NOUN issue-10 131 22 of of ADP issue-10 131 23 the the DET issue-10 131 24 information information NOUN issue-10 131 25 system system NOUN issue-10 131 26 management management NOUN issue-10 131 27 technology technology NOUN issue-10 131 28 and and CCONJ issue-10 131 29 , , PUNCT issue-10 131 30 as as ADP issue-10 131 31 a a DET issue-10 131 32 result result NOUN issue-10 131 33 , , PUNCT issue-10 131 34 strategies strategy NOUN issue-10 131 35 of of ADP issue-10 131 36 the the DET issue-10 131 37 entity entity NOUN issue-10 131 38 . . PUNCT issue-10 132 1 4.3 4.3 NUM issue-10 132 2 . . PUNCT issue-10 132 3 principle principle NOUN issue-10 132 4 of of ADP issue-10 132 5 matching match VERB issue-10 132 6 strategy strategy NOUN issue-10 132 7 and and CCONJ issue-10 132 8 organizational organizational ADJ issue-10 132 9 structure structure NOUN issue-10 132 10 ( ( PUNCT issue-10 132 11 principle principle NOUN issue-10 132 12 of of ADP issue-10 132 13 strategic strategic ADJ issue-10 132 14 units unit NOUN issue-10 132 15 that that PRON issue-10 132 16 report report VERB issue-10 132 17 ) ) PUNCT issue-10 132 18 . . PUNCT issue-10 133 1 this this DET issue-10 133 2 principle principle NOUN issue-10 133 3 is be AUX issue-10 133 4 similar similar ADJ issue-10 133 5 to to ADP issue-10 133 6 the the DET issue-10 133 7 accepted accept VERB issue-10 133 8 principle principle NOUN issue-10 133 9 in in ADP issue-10 133 10 international international ADJ issue-10 133 11 practice practice NOUN issue-10 133 12 units unit NOUN issue-10 133 13 that that PRON issue-10 133 14 report report VERB issue-10 133 15 ( ( PUNCT issue-10 133 16 entity entity NOUN issue-10 133 17 ) ) PUNCT issue-10 133 18 . . PUNCT issue-10 134 1 thus thus ADV issue-10 134 2 between between ADP issue-10 134 3 them they PRON issue-10 134 4 can can AUX issue-10 134 5 be be AUX issue-10 134 6 found find VERB issue-10 134 7 significant significant ADJ issue-10 134 8 differences difference NOUN issue-10 134 9 . . PUNCT issue-10 135 1 strategic strategic ADJ issue-10 135 2 management management NOUN issue-10 135 3 accounting accounting NOUN issue-10 135 4 is be AUX issue-10 135 5 conducted conduct VERB issue-10 135 6 in in ADP issue-10 135 7 the the DET issue-10 135 8 context context NOUN issue-10 135 9 of of ADP issue-10 135 10 separate separate ADJ issue-10 135 11 structural structural ADJ issue-10 135 12 units unit NOUN issue-10 135 13 that that PRON issue-10 135 14 are be AUX issue-10 135 15 organizational organizational ADJ issue-10 135 16 , , PUNCT issue-10 135 17 economic economic ADJ issue-10 135 18 and and CCONJ issue-10 135 19 , , PUNCT issue-10 135 20 above above ADP issue-10 135 21 all all PRON issue-10 135 22 , , PUNCT issue-10 135 23 the the DET issue-10 135 24 strategic strategic ADJ issue-10 135 25 differences difference NOUN issue-10 135 26 . . PUNCT issue-10 136 1 strategic strategic ADJ issue-10 136 2 unit unit NOUN issue-10 136 3 that that PRON issue-10 136 4 reports report VERB issue-10 136 5 to to ADP issue-10 136 6 a a DET issue-10 136 7 separate separate ADJ issue-10 136 8 entity entity NOUN issue-10 136 9 if if SCONJ issue-10 136 10 it it PRON issue-10 136 11 implements implement VERB issue-10 136 12 common common ADJ issue-10 136 13 to to ADP issue-10 136 14 all all DET issue-10 136 15 its its PRON issue-10 136 16 subdivisions subdivision NOUN issue-10 136 17 strategy strategy NOUN issue-10 136 18 . . PUNCT issue-10 137 1 however however ADV issue-10 137 2 , , PUNCT issue-10 137 3 in in ADP issue-10 137 4 practice practice NOUN issue-10 137 5 , , PUNCT issue-10 137 6 the the DET issue-10 137 7 strategic strategic ADJ issue-10 137 8 reporting reporting NOUN issue-10 137 9 often often ADV issue-10 137 10 formed form VERB issue-10 137 11 at at ADP issue-10 137 12 the the DET issue-10 137 13 respective respective ADJ issue-10 137 14 centers center NOUN issue-10 137 15 of of ADP issue-10 137 16 responsibility responsibility NOUN issue-10 137 17 . . PUNCT issue-10 138 1 in in ADP issue-10 138 2 this this DET issue-10 138 3 case case NOUN issue-10 138 4 , , PUNCT issue-10 138 5 the the DET issue-10 138 6 choice choice NOUN issue-10 138 7 of of ADP issue-10 138 8 such such ADJ issue-10 138 9 centers center NOUN issue-10 138 10 , , PUNCT issue-10 138 11 and and CCONJ issue-10 138 12 also also ADV issue-10 138 13 for for ADP issue-10 138 14 the the DET issue-10 138 15 formation formation NOUN issue-10 138 16 of of ADP issue-10 138 17 their their PRON issue-10 138 18 strategic strategic ADJ issue-10 138 19 reporting reporting NOUN issue-10 138 20 strategy strategy NOUN issue-10 138 21 will will AUX issue-10 138 22 be be AUX issue-10 138 23 realized realize VERB issue-10 138 24 at at ADP issue-10 138 25 the the DET issue-10 138 26 corporate corporate ADJ issue-10 138 27 level level NOUN issue-10 138 28 . . PUNCT issue-10 139 1 thus thus ADV issue-10 139 2 , , PUNCT issue-10 139 3 strategic strategic ADJ issue-10 139 4 management management NOUN issue-10 139 5 accounting accounting NOUN issue-10 139 6 clearly clearly ADV issue-10 139 7 implemented implement VERB issue-10 139 8 the the DET issue-10 139 9 principle principle NOUN issue-10 139 10 of of ADP issue-10 139 11 matching match VERB issue-10 139 12 strategy strategy NOUN issue-10 139 13 and and CCONJ issue-10 139 14 organizational organizational ADJ issue-10 139 15 structure structure NOUN issue-10 139 16 ( ( PUNCT issue-10 139 17 chandler chandler NOUN issue-10 139 18 , , PUNCT issue-10 139 19 1962 1962 NUM issue-10 139 20 ) ) PUNCT issue-10 139 21 . . PUNCT issue-10 140 1 4.4 4.4 NUM issue-10 140 2 . . PUNCT issue-10 140 3 principle principle NOUN issue-10 140 4 of of ADP issue-10 140 5 unity unity NOUN issue-10 140 6 of of ADP issue-10 140 7 space space NOUN issue-10 140 8 accounting accounting NOUN issue-10 140 9 and and CCONJ issue-10 140 10 analytical analytical ADJ issue-10 140 11 decision decision NOUN issue-10 140 12 - - PUNCT issue-10 140 13 making making NOUN issue-10 140 14 . . PUNCT issue-10 141 1 infobase infobase VERB issue-10 141 2 strategic strategic ADJ issue-10 141 3 management management NOUN issue-10 141 4 accounting accounting NOUN issue-10 141 5 has have VERB issue-10 141 6 a a DET issue-10 141 7 wide wide ADJ issue-10 141 8 range range NOUN issue-10 141 9 and and CCONJ issue-10 141 10 depends depend VERB issue-10 141 11 on on ADP issue-10 141 12 the the DET issue-10 141 13 characteristics characteristic NOUN issue-10 141 14 of of ADP issue-10 141 15 strategic strategic ADJ issue-10 141 16 management management NOUN issue-10 141 17 and and CCONJ issue-10 141 18 strategic strategic ADJ issue-10 141 19 goals goal NOUN issue-10 141 20 and and CCONJ issue-10 141 21 objectives objective NOUN issue-10 141 22 . . PUNCT issue-10 142 1 process process NOUN issue-10 142 2 for for ADP issue-10 142 3 identifying identify VERB issue-10 142 4 relevant relevant ADJ issue-10 142 5 strategic strategic ADJ issue-10 142 6 management management NOUN issue-10 142 7 focused focus VERB issue-10 142 8 on on ADP issue-10 142 9 facts fact NOUN issue-10 142 10 directly directly ADV issue-10 142 11 requests request NOUN issue-10 142 12 for for ADP issue-10 142 13 information information NOUN issue-10 142 14 specialists specialist NOUN issue-10 142 15 . . PUNCT issue-10 143 1 this this DET issue-10 143 2 single single ADJ issue-10 143 3 information information NOUN issue-10 143 4 field field NOUN issue-10 143 5 , , PUNCT issue-10 143 6 on on ADP issue-10 143 7 the the DET issue-10 143 8 one one NUM issue-10 143 9 hand hand NOUN issue-10 143 10 , , PUNCT issue-10 143 11 be be AUX issue-10 143 12 decentralized decentralize VERB issue-10 143 13 by by ADP issue-10 143 14 centers center NOUN issue-10 143 15 of of ADP issue-10 143 16 responsibility responsibility NOUN issue-10 143 17 , , PUNCT issue-10 143 18 on on ADP issue-10 143 19 the the DET issue-10 143 20 other other ADJ issue-10 143 21 hand hand NOUN issue-10 143 22 , , PUNCT issue-10 143 23 generalization generalization NOUN issue-10 143 24 to to ADP issue-10 143 25 higher high ADJ issue-10 143 26 levels level NOUN issue-10 143 27 of of ADP issue-10 143 28 management management NOUN issue-10 143 29 . . PUNCT issue-10 144 1 information information NOUN issue-10 144 2 obtained obtain VERB issue-10 144 3 as as ADP issue-10 144 4 a a DET issue-10 144 5 result result NOUN issue-10 144 6 of of ADP issue-10 144 7 strategic strategic ADJ issue-10 144 8 management management NOUN issue-10 144 9 accounting account VERB issue-10 144 10 to to PART issue-10 144 11 implement implement VERB issue-10 144 12 specific specific ADJ issue-10 144 13 strategies strategy NOUN issue-10 144 14 that that PRON issue-10 144 15 ultimately ultimately ADV issue-10 144 16 provides provide VERB issue-10 144 17 a a DET issue-10 144 18 synthesized synthesize VERB issue-10 144 19 assessment assessment NOUN issue-10 144 20 of of ADP issue-10 144 21 the the DET issue-10 144 22 effectiveness effectiveness NOUN issue-10 144 23 of of ADP issue-10 144 24 implementation implementation NOUN issue-10 144 25 of of ADP issue-10 144 26 basic basic ADJ issue-10 144 27 strategies strategy NOUN issue-10 144 28 of of ADP issue-10 144 29 the the DET issue-10 144 30 entity entity NOUN issue-10 144 31 and and CCONJ issue-10 144 32 its its PRON issue-10 144 33 quality quality NOUN issue-10 144 34 . . PUNCT issue-10 145 1 thus thus ADV issue-10 145 2 , , PUNCT issue-10 145 3 the the DET issue-10 145 4 principle principle NOUN issue-10 145 5 of of ADP issue-10 145 6 unity unity NOUN issue-10 145 7 of of ADP issue-10 145 8 accounting accounting NOUN issue-10 145 9 and and CCONJ issue-10 145 10 analytical analytical ADJ issue-10 145 11 space space NOUN issue-10 145 12 management management NOUN issue-10 145 13 decisions decision NOUN issue-10 145 14 ensure ensure VERB issue-10 145 15 full full ADJ issue-10 145 16 compliance compliance NOUN issue-10 145 17 with with ADP issue-10 145 18 some some DET issue-10 145 19 basic basic ADJ issue-10 145 20 strategies strategy NOUN issue-10 145 21 for for ADP issue-10 145 22 key key ADJ issue-10 145 23 strategic strategic ADJ issue-10 145 24 installations installation NOUN issue-10 145 25 entity entity NOUN issue-10 145 26 . . PUNCT issue-10 146 1 tools tool NOUN issue-10 146 2 of of ADP issue-10 146 3 strategic strategic ADJ issue-10 146 4 management management NOUN issue-10 146 5 accounting accounting NOUN issue-10 146 6 is be AUX issue-10 146 7 a a DET issue-10 146 8 combination combination NOUN issue-10 146 9 of of ADP issue-10 146 10 traditional traditional ADJ issue-10 146 11 methods method NOUN issue-10 146 12 of of ADP issue-10 146 13 accounting accounting NOUN issue-10 146 14 and and CCONJ issue-10 146 15 analysis analysis NOUN issue-10 146 16 of of ADP issue-10 146 17 specific specific ADJ issue-10 146 18 technologies technology NOUN issue-10 146 19 and and CCONJ issue-10 146 20 additional additional ADJ issue-10 146 21 monitoring monitoring NOUN issue-10 146 22 , , PUNCT issue-10 146 23 identification identification NOUN issue-10 146 24 and and CCONJ issue-10 146 25 data data NOUN issue-10 146 26 collection collection NOUN issue-10 146 27 ; ; PUNCT issue-10 146 28 forecasting forecasting NOUN issue-10 146 29 ; ; PUNCT issue-10 146 30 analysis analysis NOUN issue-10 146 31 ; ; PUNCT issue-10 146 32 decision decision NOUN issue-10 146 33 making make VERB issue-10 146 34 under under ADP issue-10 146 35 uncertainty uncertainty NOUN issue-10 146 36 . . PUNCT issue-10 147 1 strategic strategic ADJ issue-10 147 2 management management NOUN issue-10 147 3 accounting accounting NOUN issue-10 147 4 method method NOUN issue-10 147 5 has have VERB issue-10 147 6 limitations limitation NOUN issue-10 147 7 . . PUNCT issue-10 148 1 in in ADP issue-10 148 2 the the DET issue-10 148 3 strategic strategic ADJ issue-10 148 4 management management NOUN issue-10 148 5 accounting accounting NOUN issue-10 148 6 can can AUX issue-10 148 7 be be AUX issue-10 148 8 used use VERB issue-10 148 9 all all DET issue-10 148 10 methods method NOUN issue-10 148 11 and and CCONJ issue-10 148 12 techniques technique NOUN issue-10 148 13 relevant relevant ADJ issue-10 148 14 to to ADP issue-10 148 15 the the DET issue-10 148 16 training training NOUN issue-10 148 17 of of ADP issue-10 148 18 strategic strategic ADJ issue-10 148 19 management management NOUN issue-10 148 20 accounting accounting NOUN issue-10 148 21 . . PUNCT issue-10 149 1 principle principle NOUN issue-10 149 2 of of ADP issue-10 149 3 unity unity NOUN issue-10 149 4 accounting accounting NOUN issue-10 149 5 and and CCONJ issue-10 149 6 analytical analytical ADJ issue-10 149 7 space space NOUN issue-10 149 8 to to PART issue-10 149 9 significantly significantly ADV issue-10 149 10 expand expand VERB issue-10 149 11 the the DET issue-10 149 12 range range NOUN issue-10 149 13 of of ADP issue-10 149 14 information information NOUN issue-10 149 15 that that PRON issue-10 149 16 is be AUX issue-10 149 17 recorded record VERB issue-10 149 18 ; ; PUNCT issue-10 149 19 methods method NOUN issue-10 149 20 of of ADP issue-10 149 21 accounting accounting NOUN issue-10 149 22 and and CCONJ issue-10 149 23 analysis analysis NOUN issue-10 149 24 ; ; PUNCT issue-10 149 25 implement implement VERB issue-10 149 26 flexible flexible ADJ issue-10 149 27 reporting reporting NOUN issue-10 149 28 strategy strategy NOUN issue-10 149 29 adapted adapt VERB issue-10 149 30 to to ADP issue-10 149 31 the the DET issue-10 149 32 characteristics characteristic NOUN issue-10 149 33 of of ADP issue-10 149 34 the the DET issue-10 149 35 current current ADJ issue-10 149 36 system system NOUN issue-10 149 37 of of ADP issue-10 149 38 strategic strategic ADJ issue-10 149 39 management management NOUN issue-10 149 40 . . PUNCT issue-10 150 1 4.5 4.5 NUM issue-10 150 2 . . PUNCT issue-10 151 1 principle principle NOUN issue-10 151 2 of of ADP issue-10 151 3 plurality plurality NOUN issue-10 151 4 analytical analytical ADJ issue-10 151 5 groupings grouping NOUN issue-10 151 6 expenses expense NOUN issue-10 151 7 and and CCONJ issue-10 151 8 accounting accounting NOUN issue-10 151 9 estimates estimate NOUN issue-10 151 10 used use VERB issue-10 151 11 indicators indicator NOUN issue-10 151 12 . . PUNCT issue-10 152 1 closely closely ADV issue-10 152 2 with with ADP issue-10 152 3 this this DET issue-10 152 4 principle principle NOUN issue-10 152 5 is be AUX issue-10 152 6 the the DET issue-10 152 7 requirement requirement NOUN issue-10 152 8 " " PUNCT issue-10 152 9 different different ADJ issue-10 152 10 costs cost NOUN issue-10 152 11 for for ADP issue-10 152 12 different different ADJ issue-10 152 13 purposes purpose NOUN issue-10 152 14 . . PUNCT issue-10 152 15 " " PUNCT issue-10 153 1 common common ADJ issue-10 153 2 interpretation interpretation NOUN issue-10 153 3 of of ADP issue-10 153 4 the the DET issue-10 153 5 latter latter ADJ issue-10 153 6 requirement requirement NOUN issue-10 153 7 provides provide VERB issue-10 153 8 its its PRON issue-10 153 9 close close ADJ issue-10 153 10 relationship relationship NOUN issue-10 153 11 with with ADP issue-10 153 12 the the DET issue-10 153 13 correspondence correspondence NOUN issue-10 153 14 principle principle NOUN issue-10 153 15 used use VERB issue-10 153 16 accounting accounting NOUN issue-10 153 17 methods method NOUN issue-10 153 18 and and CCONJ issue-10 153 19 procedures procedure NOUN issue-10 153 20 of of ADP issue-10 153 21 key key ADJ issue-10 153 22 strategic strategic ADJ issue-10 153 23 goals goal NOUN issue-10 153 24 and and CCONJ issue-10 153 25 objectives objective NOUN issue-10 153 26 . . PUNCT issue-10 154 1 their their PRON issue-10 154 2 combined combine VERB issue-10 154 3 use use NOUN issue-10 154 4 makes make VERB issue-10 154 5 it it PRON issue-10 154 6 possible possible ADJ issue-10 154 7 to to PART issue-10 154 8 achieve achieve VERB issue-10 154 9 in in ADP issue-10 154 10 managerial managerial ADJ issue-10 154 11 accounting accounting NOUN issue-10 154 12 necessary necessary ADJ issue-10 154 13 analytical analytical ADJ issue-10 154 14 depth depth NOUN issue-10 154 15 and and CCONJ issue-10 154 16 flexibility flexibility NOUN issue-10 154 17 of of ADP issue-10 154 18 approaches approach NOUN issue-10 154 19 used use VERB issue-10 154 20 , , PUNCT issue-10 154 21 providing provide VERB issue-10 154 22 the the DET issue-10 154 23 required require VERB issue-10 154 24 range range NOUN issue-10 154 25 of of ADP issue-10 154 26 uses use NOUN issue-10 154 27 of of ADP issue-10 154 28 the the DET issue-10 154 29 same same ADJ issue-10 154 30 resource resource NOUN issue-10 154 31 costs cost NOUN issue-10 154 32 , , PUNCT issue-10 154 33 but but CCONJ issue-10 154 34 grouped group VERB issue-10 154 35 possible possible ADJ issue-10 154 36 for for ADP issue-10 154 37 many many ADJ issue-10 154 38 purposes purpose NOUN issue-10 154 39 . . PUNCT issue-10 155 1 thus thus ADV issue-10 155 2 , , PUNCT issue-10 155 3 the the DET issue-10 155 4 strategic strategic ADJ issue-10 155 5 management management NOUN issue-10 155 6 accounting accounting NOUN issue-10 155 7 is be AUX issue-10 155 8 possible possible ADJ issue-10 155 9 to to PART issue-10 155 10 access access VERB issue-10 155 11 multiple multiple ADJ issue-10 155 12 accounting accounting NOUN issue-10 155 13 and and CCONJ issue-10 155 14 analytical analytical ADJ issue-10 155 15 solutions solution NOUN issue-10 155 16 . . PUNCT issue-10 156 1 4.6 4.6 NUM issue-10 156 2 . . PUNCT issue-10 156 3 equal equal ADJ issue-10 156 4 status status NOUN issue-10 156 5 for for ADP issue-10 156 6 the the DET issue-10 156 7 importance importance NOUN issue-10 156 8 of of ADP issue-10 156 9 quantitative quantitative ADJ issue-10 156 10 and and CCONJ issue-10 156 11 qualitative qualitative ADJ issue-10 156 12 information information NOUN issue-10 156 13 . . PUNCT issue-10 157 1 extensions extension NOUN issue-10 157 2 and and CCONJ issue-10 157 3 complexity complexity NOUN issue-10 157 4 of of ADP issue-10 157 5 management management NOUN issue-10 157 6 problems problem NOUN issue-10 157 7 and and CCONJ issue-10 157 8 complications complication NOUN issue-10 157 9 would would AUX issue-10 157 10 expand expand VERB issue-10 157 11 the the DET issue-10 157 12 ways way NOUN issue-10 157 13 and and CCONJ issue-10 157 14 means mean VERB issue-10 157 15 to to PART issue-10 157 16 address address VERB issue-10 157 17 them they PRON issue-10 157 18 . . PUNCT issue-10 158 1 quantitative quantitative ADJ issue-10 158 2 information information NOUN issue-10 158 3 can can AUX issue-10 158 4 not not PART issue-10 158 5 give give VERB issue-10 158 6 a a DET issue-10 158 7 complete complete ADJ issue-10 158 8 picture picture NOUN issue-10 158 9 , , PUNCT issue-10 158 10 or or CCONJ issue-10 158 11 may may AUX issue-10 158 12 present present VERB issue-10 158 13 a a DET issue-10 158 14 picture picture NOUN issue-10 158 15 which which PRON issue-10 158 16 violates violate VERB issue-10 158 17 the the DET issue-10 158 18 integrity integrity NOUN issue-10 158 19 situation situation NOUN issue-10 158 20 . . PUNCT issue-10 159 1 therefore therefore ADV issue-10 159 2 , , PUNCT issue-10 159 3 in in ADP issue-10 159 4 management management NOUN issue-10 159 5 accounting accounting NOUN issue-10 159 6 plays play VERB issue-10 159 7 a a DET issue-10 159 8 significant significant ADJ issue-10 159 9 role role NOUN issue-10 159 10 quality quality NOUN issue-10 159 11 information information NOUN issue-10 159 12 , , PUNCT issue-10 159 13 reception reception NOUN issue-10 159 14 of of ADP issue-10 159 15 which which PRON issue-10 159 16 is be AUX issue-10 159 17 not not PART issue-10 159 18 due due ADJ issue-10 159 19 to to ADP issue-10 159 20 the the DET issue-10 159 21 stringent stringent ADJ issue-10 159 22 regulatory regulatory ADJ issue-10 159 23 requirements requirement NOUN issue-10 159 24 or or CCONJ issue-10 159 25 computational computational ADJ issue-10 159 26 limitations limitation NOUN issue-10 159 27 , , PUNCT issue-10 159 28 and and CCONJ issue-10 159 29 delivery delivery NOUN issue-10 159 30 speed speed NOUN issue-10 159 31 is be AUX issue-10 159 32 very very ADV issue-10 159 33 high high ADJ issue-10 159 34 . . PUNCT issue-10 160 1 4.7 4.7 NUM issue-10 160 2 . . PUNCT issue-10 160 3 principle principle NOUN issue-10 160 4 of of ADP issue-10 160 5 professional professional ADJ issue-10 160 6 judgment judgment NOUN issue-10 160 7 . . PUNCT issue-10 161 1 key key ADJ issue-10 161 2 management management NOUN issue-10 161 3 regulations regulation NOUN issue-10 161 4 providing provide VERB issue-10 161 5 high high ADJ issue-10 161 6 quality quality NOUN issue-10 161 7 , , PUNCT issue-10 161 8 relevant relevant ADJ issue-10 161 9 information information NOUN issue-10 161 10 suggest suggest VERB issue-10 161 11 the the DET issue-10 161 12 implementation implementation NOUN issue-10 161 13 of of ADP issue-10 161 14 the the DET issue-10 161 15 principle principle NOUN issue-10 161 16 of of ADP issue-10 161 17 judgment judgment NOUN issue-10 161 18 . . PUNCT issue-10 162 1 specialist specialist NOUN issue-10 162 2 who who PRON issue-10 162 3 expresses express VERB issue-10 162 4 the the DET issue-10 162 5 judgment judgment NOUN issue-10 162 6 , , PUNCT issue-10 162 7 must must AUX issue-10 162 8 have have VERB issue-10 162 9 a a DET issue-10 162 10 sufficient sufficient ADJ issue-10 162 11 level level NOUN issue-10 162 12 of of ADP issue-10 162 13 professional professional ADJ issue-10 162 14 knowledge knowledge NOUN issue-10 162 15 , , PUNCT issue-10 162 16 skills skill NOUN issue-10 162 17 , , PUNCT issue-10 162 18 have have VERB issue-10 162 19 experience experience NOUN issue-10 162 20 in in ADP issue-10 162 21 this this DET issue-10 162 22 area area NOUN issue-10 162 23 and and CCONJ issue-10 162 24 access access NOUN issue-10 162 25 to to ADP issue-10 162 26 relevant relevant ADJ issue-10 162 27 information information NOUN issue-10 162 28 . . PUNCT issue-10 163 1 5 5 X issue-10 163 2 . . X issue-10 163 3 conclusions conclusion NOUN issue-10 163 4 performed perform VERB issue-10 163 5 studies study NOUN issue-10 163 6 make make VERB issue-10 163 7 it it PRON issue-10 163 8 possible possible ADJ issue-10 163 9 to to PART issue-10 163 10 formulate formulate VERB issue-10 163 11 a a DET issue-10 163 12 number number NOUN issue-10 163 13 of of ADP issue-10 163 14 summarizing summarize VERB issue-10 163 15 positions position NOUN issue-10 163 16 which which PRON issue-10 163 17 expose expose VERB issue-10 163 18 the the DET issue-10 163 19 role role NOUN issue-10 163 20 and and CCONJ issue-10 163 21 prospects prospect NOUN issue-10 163 22 of of ADP issue-10 163 23 development development NOUN issue-10 163 24 of of ADP issue-10 163 25 strategic strategic ADJ issue-10 163 26 management management NOUN issue-10 163 27 accounting accounting NOUN issue-10 163 28 in in ADP issue-10 163 29 the the DET issue-10 163 30 management management NOUN issue-10 163 31 of of ADP issue-10 163 32 modern modern ADJ issue-10 163 33 enterprises enterprise NOUN issue-10 163 34 . . PUNCT issue-10 164 1 1 1 X issue-10 164 2 . . X issue-10 164 3 system system NOUN issue-10 164 4 of of ADP issue-10 164 5 strategic strategic ADJ issue-10 164 6 management management NOUN issue-10 164 7 accounting accounting NOUN issue-10 164 8 information information NOUN issue-10 164 9 platform platform NOUN issue-10 164 10 serves serve VERB issue-10 164 11 to to PART issue-10 164 12 support support VERB issue-10 164 13 the the DET issue-10 164 14 implementation implementation NOUN issue-10 164 15 of of ADP issue-10 164 16 each each DET issue-10 164 17 step step NOUN issue-10 164 18 of of ADP issue-10 164 19 the the DET issue-10 164 20 process process NOUN issue-10 164 21 of of ADP issue-10 164 22 strategic strategic ADJ issue-10 164 23 management management NOUN issue-10 164 24 . . PUNCT issue-10 165 1 moreover moreover ADV issue-10 165 2 , , PUNCT issue-10 165 3 separation separation NOUN issue-10 165 4 of of ADP issue-10 165 5 analytical analytical ADJ issue-10 165 6 and and CCONJ issue-10 165 7 accounting accounting NOUN issue-10 165 8 functions function NOUN issue-10 165 9 , , PUNCT issue-10 165 10 one one NUM issue-10 165 11 - - PUNCT issue-10 165 12 sided sided ADJ issue-10 165 13 vision vision NOUN issue-10 165 14 of of ADP issue-10 165 15 strategic strategic ADJ issue-10 165 16 management management NOUN issue-10 165 17 accounting accounting NOUN issue-10 165 18 methodology methodology NOUN issue-10 165 19 only only ADV issue-10 165 20 as as ADP issue-10 165 21 a a DET issue-10 165 22 set set NOUN issue-10 165 23 of of ADP issue-10 165 24 accounting accounting NOUN issue-10 165 25 procedures procedure NOUN issue-10 165 26 outside outside ADP issue-10 165 27 the the DET issue-10 165 28 context context NOUN issue-10 165 29 of of ADP issue-10 165 30 analytic analytic ADJ issue-10 165 31 functions function NOUN issue-10 165 32 , , PUNCT issue-10 165 33 reduces reduce VERB issue-10 165 34 the the DET issue-10 165 35 effectiveness effectiveness NOUN issue-10 165 36 of of ADP issue-10 165 37 strategic strategic ADJ issue-10 165 38 management management NOUN issue-10 165 39 accounting accounting NOUN issue-10 165 40 and and CCONJ issue-10 165 41 separation separation NOUN issue-10 165 42 from from ADP issue-10 165 43 the the DET issue-10 165 44 inner inner ADJ issue-10 165 45 management management NOUN issue-10 165 46 . . PUNCT issue-10 166 1 2 2 X issue-10 166 2 . . X issue-10 166 3 among among ADP issue-10 166 4 the the DET issue-10 166 5 problems problem NOUN issue-10 166 6 facing face VERB issue-10 166 7 the the DET issue-10 166 8 leaders leader NOUN issue-10 166 9 of of ADP issue-10 166 10 ukrainian ukrainian ADJ issue-10 166 11 enterprises enterprise NOUN issue-10 166 12 a a DET issue-10 166 13 central central ADJ issue-10 166 14 place place NOUN issue-10 166 15 occupies occupy VERB issue-10 166 16 a a DET issue-10 166 17 rethinking rethinking NOUN issue-10 166 18 of of ADP issue-10 166 19 all all DET issue-10 166 20 management management NOUN issue-10 166 21 functions function NOUN issue-10 166 22 , , PUNCT issue-10 166 23 including include VERB issue-10 166 24 account account NOUN issue-10 166 25 and and CCONJ issue-10 166 26 to to PART issue-10 166 27 provide provide VERB issue-10 166 28 new new ADJ issue-10 166 29 features feature NOUN issue-10 166 30 management management NOUN issue-10 166 31 accounting accounting NOUN issue-10 166 32 , , PUNCT issue-10 166 33 planning planning NOUN issue-10 166 34 , , PUNCT issue-10 166 35 analysis analysis NOUN issue-10 166 36 and and CCONJ issue-10 166 37 control control NOUN issue-10 166 38 . . PUNCT issue-10 167 1 baltic baltic PROPN issue-10 167 2 journal journal PROPN issue-10 167 3 of of ADP issue-10 167 4 economic economic ADJ issue-10 167 5 studies study NOUN issue-10 167 6 53 53 NUM issue-10 167 7 vol vol NOUN issue-10 167 8 . . PROPN issue-10 167 9 1 1 NUM issue-10 167 10 , , PUNCT issue-10 167 11 2015 2015 NUM issue-10 167 12 3 3 NUM issue-10 167 13 . . PUNCT issue-10 167 14 system system NOUN issue-10 167 15 of of ADP issue-10 167 16 principles principle NOUN issue-10 167 17 for for ADP issue-10 167 18 the the DET issue-10 167 19 operation operation NOUN issue-10 167 20 of of ADP issue-10 167 21 strategic strategic ADJ issue-10 167 22 management management NOUN issue-10 167 23 accounting accounting NOUN issue-10 167 24 as as ADP issue-10 167 25 an an DET issue-10 167 26 information information NOUN issue-10 167 27 technology technology NOUN issue-10 167 28 management management NOUN issue-10 167 29 software software NOUN issue-10 167 30 ensure ensure VERB issue-10 167 31 that that SCONJ issue-10 167 32 the the DET issue-10 167 33 contents content NOUN issue-10 167 34 of of ADP issue-10 167 35 certain certain ADJ issue-10 167 36 forms form NOUN issue-10 167 37 of of ADP issue-10 167 38 strategic strategic ADJ issue-10 167 39 management management NOUN issue-10 167 40 accounting accounting NOUN issue-10 167 41 duties duty NOUN issue-10 167 42 and and CCONJ issue-10 167 43 information information NOUN issue-10 167 44 needs need VERB issue-10 167 45 representatives representative NOUN issue-10 167 46 of of ADP issue-10 167 47 strategic strategic ADJ issue-10 167 48 management management NOUN issue-10 167 49 , , PUNCT issue-10 167 50 choice choice NOUN issue-10 167 51 of of ADP issue-10 167 52 forms form NOUN issue-10 167 53 and and CCONJ issue-10 167 54 tools tool NOUN issue-10 167 55 for for ADP issue-10 167 56 conducting conduct VERB issue-10 167 57 strategic strategic ADJ issue-10 167 58 management management NOUN issue-10 167 59 accounting accounting NOUN issue-10 167 60 , , PUNCT issue-10 167 61 use use NOUN issue-10 167 62 of of ADP issue-10 167 63 multiple multiple ADJ issue-10 167 64 performance performance NOUN issue-10 167 65 indicators indicator NOUN issue-10 167 66 . . PUNCT issue-10 168 1 4 4 X issue-10 168 2 . . X issue-10 168 3 prospects prospect NOUN issue-10 168 4 for for ADP issue-10 168 5 the the DET issue-10 168 6 development development NOUN issue-10 168 7 of of ADP issue-10 168 8 strategic strategic ADJ issue-10 168 9 management management NOUN issue-10 168 10 accounting accounting NOUN issue-10 168 11 is be AUX issue-10 168 12 the the DET issue-10 168 13 development development NOUN issue-10 168 14 and and CCONJ issue-10 168 15 implementation implementation NOUN issue-10 168 16 of of ADP issue-10 168 17 appropriate appropriate ADJ issue-10 168 18 organizational organizational ADJ issue-10 168 19 methods method NOUN issue-10 168 20 and and CCONJ issue-10 168 21 tools tool NOUN issue-10 168 22 which which PRON issue-10 168 23 allow allow VERB issue-10 168 24 you you PRON issue-10 168 25 to to PART issue-10 168 26 generate generate VERB issue-10 168 27 the the DET issue-10 168 28 information information NOUN issue-10 168 29 necessary necessary ADJ issue-10 168 30 for for ADP issue-10 168 31 strategic strategic ADJ issue-10 168 32 business business NOUN issue-10 168 33 development development NOUN issue-10 168 34 . . PUNCT issue-10 169 1 current current ADJ issue-10 169 2 system system NOUN issue-10 169 3 of of ADP issue-10 169 4 accounting accounting NOUN issue-10 169 5 and and CCONJ issue-10 169 6 analytical analytical ADJ issue-10 169 7 support support NOUN issue-10 169 8 essential essential ADJ issue-10 169 9 needs need VERB issue-10 169 10 new new ADJ issue-10 169 11 content content NOUN issue-10 169 12 as as ADP issue-10 169 13 a a DET issue-10 169 14 set set NOUN issue-10 169 15 of of ADP issue-10 169 16 interrelated interrelated ADJ issue-10 169 17 and and CCONJ issue-10 169 18 interactive interactive ADJ issue-10 169 19 methods method NOUN issue-10 169 20 , , PUNCT issue-10 169 21 techniques technique NOUN issue-10 169 22 , , PUNCT issue-10 169 23 procedures procedure NOUN issue-10 169 24 and and CCONJ issue-10 169 25 models model NOUN issue-10 169 26 designed design VERB issue-10 169 27 to to PART issue-10 169 28 justify justify VERB issue-10 169 29 making make VERB issue-10 169 30 strategic strategic ADJ issue-10 169 31 management management NOUN issue-10 169 32 decisions decision NOUN issue-10 169 33 at at ADP issue-10 169 34 the the DET issue-10 169 35 company company NOUN issue-10 169 36 . . PUNCT issue-10 170 1 it it PRON issue-10 170 2 should should AUX issue-10 170 3 include include VERB issue-10 170 4 all all PRON issue-10 170 5 , , PUNCT issue-10 170 6 without without ADP issue-10 170 7 exception exception NOUN issue-10 170 8 , , PUNCT issue-10 170 9 accounting accounting NOUN issue-10 170 10 and and CCONJ issue-10 170 11 analytical analytical ADJ issue-10 170 12 tools tool NOUN issue-10 170 13 to to PART issue-10 170 14 obtain obtain VERB issue-10 170 15 synergies synergy NOUN issue-10 170 16 from from ADP issue-10 170 17 their their PRON issue-10 170 18 complex complex ADJ issue-10 170 19 application application NOUN issue-10 170 20 while while SCONJ issue-10 170 21 ensuring ensure VERB issue-10 170 22 a a DET issue-10 170 23 stable stable ADJ issue-10 170 24 and and CCONJ issue-10 170 25 sustainable sustainable ADJ issue-10 170 26 financial financial ADJ issue-10 170 27 condition condition NOUN issue-10 170 28 . . PUNCT issue-10 171 1 references reference NOUN issue-10 171 2 ansoff ansoff ADV issue-10 171 3 , , PUNCT issue-10 171 4 і і PROPN issue-10 171 5 . . PUNCT issue-10 171 6 ( ( PUNCT issue-10 171 7 1979 1979 NUM issue-10 171 8 ) ) PUNCT issue-10 171 9 . . PUNCT issue-10 172 1 strategic strategic ADJ issue-10 172 2 management management NOUN issue-10 172 3     SPACE issue-10 172 4 – – PUNCT issue-10 172 5 new new PROPN issue-10 172 6 york york PROPN issue-10 172 7 , , PUNCT issue-10 172 8 john john PROPN issue-10 172 9 wiley wiley PROPN issue-10 172 10 , , PUNCT issue-10 172 11 236 236 NUM issue-10 172 12 р р NOUN issue-10 172 13 . . PROPN issue-10 172 14 bromwich bromwich PROPN issue-10 172 15 , , PUNCT issue-10 172 16 m. m. NOUN issue-10 172 17 ( ( PUNCT issue-10 172 18 1990 1990 NUM issue-10 172 19 ) ) PUNCT issue-10 172 20 . . PUNCT issue-10 173 1 the the DET issue-10 173 2 case case NOUN issue-10 173 3 for for ADP issue-10 173 4 strategic strategic ADJ issue-10 173 5 management management NOUN issue-10 173 6 accounting accounting NOUN issue-10 173 7 : : PUNCT issue-10 173 8 the the DET issue-10 173 9 role role NOUN issue-10 173 10 of of ADP issue-10 173 11 accounting accounting NOUN issue-10 173 12 information information NOUN issue-10 173 13 for for ADP issue-10 173 14 strategy strategy NOUN issue-10 173 15 in in ADP issue-10 173 16 competitive competitive ADJ issue-10 173 17 markets market NOUN issue-10 173 18 . . PUNCT issue-10 174 1 accounting accounting NOUN issue-10 174 2 , , PUNCT issue-10 174 3 organization organization NOUN issue-10 174 4 and and CCONJ issue-10 174 5 society society NOUN issue-10 174 6 , , PUNCT issue-10 174 7 vol vol NOUN issue-10 174 8 . . PROPN issue-10 174 9 1 1 NUM issue-10 174 10 , , PUNCT issue-10 174 11 p. p. NOUN issue-10 174 12 27 27 NUM issue-10 174 13 - - SYM issue-10 174 14 46 46 NUM issue-10 174 15 . . PUNCT issue-10 175 1 chandler chandler PROPN issue-10 175 2 , , PUNCT issue-10 175 3 a.d a.d PROPN issue-10 175 4 . . PROPN issue-10 175 5 ( ( PUNCT issue-10 175 6 1962 1962 NUM issue-10 175 7 ) ) PUNCT issue-10 175 8 . . PUNCT issue-10 176 1 strategy strategy NOUN issue-10 176 2 and and CCONJ issue-10 176 3 structure structure NOUN issue-10 176 4 : : PUNCT issue-10 176 5 chapters chapter NOUN issue-10 176 6 in in ADP issue-10 176 7 the the DET issue-10 176 8 history history NOUN issue-10 176 9 of of ADP issue-10 176 10 the the DET issue-10 176 11 industrial industrial ADJ issue-10 176 12 enterprise enterprise NOUN issue-10 176 13     SPACE issue-10 176 14 – – PUNCT issue-10 176 15 cambridge cambridge PROPN issue-10 176 16 , , PUNCT issue-10 176 17 mit mit PROPN issue-10 176 18 press press NOUN issue-10 176 19 , , PUNCT issue-10 176 20 463 463 NUM issue-10 176 21 p. p. PROPN issue-10 176 22 david david PROPN issue-10 176 23 , , PUNCT issue-10 176 24 a. a. PROPN issue-10 176 25 ( ( PUNCT issue-10 176 26 1984 1984 NUM issue-10 176 27 ) ) PUNCT issue-10 176 28 . . PUNCT issue-10 177 1 strategic strategic ADJ issue-10 177 2 market market NOUN issue-10 177 3 management management NOUN issue-10 177 4     SPACE issue-10 177 5 – – PUNCT issue-10 177 6 new new PROPN issue-10 177 7 york york PROPN issue-10 177 8 , , PUNCT issue-10 177 9 john john PROPN issue-10 177 10 wiley wiley PROPN issue-10 177 11 , , PUNCT issue-10 177 12 322 322 NUM issue-10 177 13 р р NOUN issue-10 177 14 . . PUNCT issue-10 178 1 kaplan kaplan PROPN issue-10 178 2 , , PUNCT issue-10 178 3 r.s r.s PROPN issue-10 178 4 . . PROPN issue-10 178 5 ( ( PUNCT issue-10 178 6 1984 1984 NUM issue-10 178 7 ) ) PUNCT issue-10 178 8 . . PUNCT issue-10 179 1 the the DET issue-10 179 2 evolution evolution NOUN issue-10 179 3 of of ADP issue-10 179 4 management management NOUN issue-10 179 5 accounting accounting NOUN issue-10 179 6 . . PUNCT issue-10 180 1 the the DET issue-10 180 2 accounting accounting NOUN issue-10 180 3 review review NOUN issue-10 180 4 , , PUNCT issue-10 180 5 vol vol NOUN issue-10 180 6 . . PROPN issue-10 180 7 59 59 NUM issue-10 180 8 , , PUNCT issue-10 180 9 no no INTJ issue-10 180 10 . . NOUN issue-10 180 11 3 3 X issue-10 180 12 . . PUNCT issue-10 180 13 ( ( PUNCT issue-10 180 14 jul jul PROPN issue-10 180 15 . . PROPN issue-10 180 16 , , PUNCT issue-10 180 17 1984 1984 NUM issue-10 180 18 ) ) PUNCT issue-10 180 19 , , PUNCT issue-10 180 20 p. p. NOUN issue-10 180 21 390 390 NUM issue-10 180 22 - - SYM issue-10 180 23 418 418 NUM issue-10 180 24 . . PUNCT issue-10 181 1 summons summon NOUN issue-10 181 2 , , PUNCT issue-10 181 3 k. k. PROPN issue-10 181 4 ( ( PUNCT issue-10 181 5 1982 1982 NUM issue-10 181 6 ) ) PUNCT issue-10 181 7 . . PUNCT issue-10 182 1 strategic strategic ADJ issue-10 182 2 management management NOUN issue-10 182 3 accounting account VERB issue-10 182 4 for for ADP issue-10 182 5 pricing pricing NOUN issue-10 182 6 : : PUNCT issue-10 182 7 a a DET issue-10 182 8 case case NOUN issue-10 182 9 example example NOUN issue-10 182 10 . . PUNCT issue-10 183 1 accounting accounting NOUN issue-10 183 2 and and CCONJ issue-10 183 3 business business NOUN issue-10 183 4 research research NOUN issue-10 183 5 . . PUNCT issue-10 184 1 vol vol NOUN issue-10 184 2 . . PROPN issue-10 185 1 12 12 NUM issue-10 185 2 ( ( PUNCT issue-10 185 3 47 47 NUM issue-10 185 4 ) ) PUNCT issue-10 185 5 , , PUNCT issue-10 185 6 р р PROPN issue-10 185 7 . . PROPN issue-10 185 8 58 58 NUM issue-10 185 9 - - SYM issue-10 185 10 66 66 NUM issue-10 185 11 . . PUNCT issue-10 186 1 thompson thompson PROPN issue-10 186 2 , , PUNCT issue-10 186 3 а а PROPN issue-10 186 4 . . PROPN issue-10 186 5 & & CCONJ issue-10 186 6 strickland strickland PROPN issue-10 186 7 , , PUNCT issue-10 186 8 а а PROPN issue-10 186 9 . . PUNCT issue-10 186 10 ( ( PUNCT issue-10 186 11 1997 1997 NUM issue-10 186 12 ) ) PUNCT issue-10 186 13 . . PUNCT issue-10 187 1 strategic strategic ADJ issue-10 187 2 management management NOUN issue-10 187 3 : : PUNCT issue-10 187 4 concepts concept NOUN issue-10 187 5 and and CCONJ issue-10 187 6 cases case NOUN issue-10 187 7 published publish VERB issue-10 187 8 by by ADP issue-10 187 9 richard richard PROPN issue-10 187 10 d d PROPN issue-10 187 11 irwin irwin PROPN issue-10 187 12 , , PUNCT issue-10 188 1 450 450 NUM issue-10 188 2 р р NOUN issue-10 188 3 . . PROPN issue-10 188 4 vasilieva vasilieva PROPN issue-10 188 5 , , PUNCT issue-10 188 6 e. e. PROPN issue-10 188 7 & & CCONJ issue-10 188 8 lialin lialin PROPN issue-10 188 9 , , PUNCT issue-10 188 10 v. v. PROPN issue-10 188 11 ( ( PUNCT issue-10 188 12 2012 2012 NUM issue-10 188 13 ) ) PUNCT issue-10 188 14 . . PUNCT issue-10 189 1 statistics statistic NOUN issue-10 189 2     SPACE issue-10 189 3 – – PUNCT issue-10 189 4 moscow moscow PROPN issue-10 189 5 , , PUNCT issue-10 189 6 unity unity NOUN issue-10 189 7 , , PUNCT issue-10 189 8 dana dana PROPN issue-10 189 9 , , PUNCT issue-10 189 10 398 398 NUM issue-10 189 11 p. p. NOUN issue-10 189 12 grabovetsky grabovetsky PROPN issue-10 189 13 , , PUNCT issue-10 189 14 b. b. PROPN issue-10 189 15 ( ( PUNCT issue-10 189 16 2010 2010 NUM issue-10 189 17 ) ) PUNCT issue-10 189 18 . . PUNCT issue-10 190 1 methods method NOUN issue-10 190 2 of of ADP issue-10 190 3 expert expert NOUN issue-10 190 4 assessments assessment NOUN issue-10 190 5 : : PUNCT issue-10 190 6 theory theory NOUN issue-10 190 7 , , PUNCT issue-10 190 8 methodology methodology NOUN issue-10 190 9 , , PUNCT issue-10 190 10 application application NOUN issue-10 190 11 areas area NOUN issue-10 190 12     SPACE issue-10 190 13 – – PUNCT issue-10 190 14 vinnitsa vinnitsa PROPN issue-10 190 15 , , PUNCT issue-10 190 16 vntu vntu ADJ issue-10 190 17 , , PUNCT issue-10 190 18 171 171 NUM issue-10 190 19 p. p. NOUN issue-10 190 20 golov golov NOUN issue-10 190 21 , , PUNCT issue-10 190 22 s. s. PROPN issue-10 190 23 ( ( PUNCT issue-10 190 24 2006 2006 NUM issue-10 190 25 ) ) PUNCT issue-10 190 26 . . PUNCT issue-10 191 1 management management NOUN issue-10 191 2 accounting accounting NOUN issue-10 191 3     SPACE issue-10 191 4 – – PUNCT issue-10 191 5 kyiv kyiv ADJ issue-10 191 6 , , PUNCT issue-10 191 7 libra libra NOUN issue-10 191 8 , , PUNCT issue-10 191 9 351 351 NUM issue-10 191 10 c. c. PROPN issue-10 191 11 manyaeva manyaeva PROPN issue-10 191 12 , , PUNCT issue-10 191 13 v. v. PROPN issue-10 191 14 ( ( PUNCT issue-10 191 15 2010 2010 NUM issue-10 191 16 ) ) PUNCT issue-10 191 17 . . PUNCT issue-10 192 1 theoretical theoretical ADJ issue-10 192 2 fundamentals fundamental NOUN issue-10 192 3 development development NOUN issue-10 192 4 of of ADP issue-10 192 5 strategic strategic ADJ issue-10 192 6 management management NOUN issue-10 192 7 accounting accounting NOUN issue-10 192 8 . . PUNCT issue-10 193 1 vestnik vestnik PROPN issue-10 193 2 of of ADP issue-10 193 3 samara samara PROPN issue-10 193 4 state state PROPN issue-10 193 5 university university PROPN issue-10 193 6 , , PUNCT issue-10 193 7 № № NOUN issue-10 193 8     SPACE issue-10 193 9 1 1 NUM issue-10 193 10 ( ( PUNCT issue-10 193 11 63 63 NUM issue-10 193 12 ) ) PUNCT issue-10 193 13 , , PUNCT issue-10 193 14 p. p. NOUN issue-10 193 15 47 47 NUM issue-10 193 16 - - SYM issue-10 193 17 51 51 NUM issue-10 193 18 . . PUNCT issue-10 194 1 nikolaeva nikolaeva PROPN issue-10 194 2 , , PUNCT issue-10 194 3 o. o. PROPN issue-10 194 4 & & CCONJ issue-10 194 5 alekseeva alekseeva PROPN issue-10 194 6 , , PUNCT issue-10 194 7 o. o. INTJ issue-10 194 8 ( ( PUNCT issue-10 194 9 2008 2008 NUM issue-10 194 10 ) ) PUNCT issue-10 194 11 . . PUNCT issue-10 195 1 strategic strategic ADJ issue-10 195 2 management management NOUN issue-10 195 3 accounting accounting NOUN issue-10 195 4     SPACE issue-10 195 5 – – PUNCT issue-10 195 6 moscow moscow PROPN issue-10 195 7 , , PUNCT issue-10 195 8 lki lki PROPN issue-10 195 9 , , PUNCT issue-10 195 10 304 304 NUM issue-10 195 11 p. p. NOUN issue-10 195 12 pankov pankov NOUN issue-10 195 13 , , PUNCT issue-10 195 14 v. v. PROPN issue-10 195 15 & & CCONJ issue-10 195 16 nesvetaylov nesvetaylov PROPN issue-10 195 17 , , PUNCT issue-10 195 18 v. v. PROPN issue-10 195 19 ( ( PUNCT issue-10 195 20 2012 2012 NUM issue-10 195 21 ) ) PUNCT issue-10 195 22 . . PUNCT issue-10 196 1 basic basic ADJ issue-10 196 2 principles principle NOUN issue-10 196 3 and and CCONJ issue-10 196 4 assumptions assumption NOUN issue-10 196 5 of of ADP issue-10 196 6 the the DET issue-10 196 7 strategic strategic ADJ issue-10 196 8 management management NOUN issue-10 196 9 accounting accounting NOUN issue-10 196 10 . . PUNCT issue-10 197 1 international international ADJ issue-10 197 2 accounting accounting NOUN issue-10 197 3 , , PUNCT issue-10 197 4 № № ADV issue-10 197 5     SPACE issue-10 197 6 7 7 NUM issue-10 197 7 , , PUNCT issue-10 197 8 p. p. NOUN issue-10 197 9 2 2 NUM issue-10 197 10 - - SYM issue-10 197 11 7 7 NUM issue-10 197 12 . . PUNCT issue-10 197 13 statistical statistical ADJ issue-10 197 14 yearbook yearbook NOUN issue-10 197 15 " " PUNCT issue-10 197 16 kharkiv kharkiv NOUN issue-10 197 17 region region NOUN issue-10 197 18 in in ADP issue-10 197 19 2014 2014 NUM issue-10 197 20 " " PUNCT issue-10 197 21 . . PUNCT issue-10 198 1 electronic electronic ADJ issue-10 198 2 resources resource NOUN issue-10 198 3 . . PUNCT issue-10 199 1 http://www.kh.ukrstat.gov.ua/ http://www.kh.ukrstat.gov.ua/ NOUN issue-10 199 2 strategy strategy NOUN issue-10 199 3 for for ADP issue-10 199 4 the the DET issue-10 199 5 period period NOUN issue-10 199 6 until until ADP issue-10 199 7 2020 2020 NUM issue-10 199 8 . . PUNCT issue-10 200 1 kharkiv kharkiv PROPN issue-10 200 2 oblast oblast PROPN issue-10 200 3 development/ development/ NUM issue-10 200 4 electronic electronic ADJ issue-10 200 5 resources resource NOUN issue-10 200 6 . . PUNCT issue-10 201 1 http://old.kharkivoda.gov.ua/documents/16203/1088.pdf http://old.kharkivoda.gov.ua/documents/16203/1088.pdf PROPN issue-10 201 2 shevchuk shevchuk PROPN issue-10 201 3 , , PUNCT issue-10 201 4 v. v. PROPN issue-10 201 5 ( ( PUNCT issue-10 201 6 2012 2012 NUM issue-10 201 7 ) ) PUNCT issue-10 201 8 . . PUNCT issue-10 202 1 strategic strategic ADJ issue-10 202 2 management management NOUN issue-10 202 3 accounting accounting NOUN issue-10 202 4 information information NOUN issue-10 202 5 as as ADP issue-10 202 6 a a DET issue-10 202 7 basis basis NOUN issue-10 202 8 of of ADP issue-10 202 9 strategic strategic ADJ issue-10 202 10 management management NOUN issue-10 202 11 enterprise enterprise NOUN issue-10 202 12 . . PUNCT issue-10 203 1 vestnik vestnik PROPN issue-10 203 2 of of ADP issue-10 203 3 national national PROPN issue-10 203 4 university university PROPN issue-10 203 5 " " PUNCT issue-10 203 6 lviv lviv NOUN issue-10 203 7 polytechnic polytechnic ADJ issue-10 203 8 » » NOUN issue-10 203 9 , , PUNCT issue-10 203 10 № № NOUN issue-10 203 11     SPACE issue-10 203 12 722 722 NUM issue-10 203 13 , , PUNCT issue-10 203 14 p. p. NOUN issue-10 203 15 281 281 NUM issue-10 203 16 - - SYM issue-10 203 17 285 285 NUM issue-10 203 18 . . PUNCT issue-10 204 1 николай николай PROPN issue-10 204 2 бондарь бондарь PROPN issue-10 204 3 , , PUNCT issue-10 204 4 наталья наталья PROPN issue-10 204 5 ершова ершова NOUN issue-10 204 6 стратегический стратегический PROPN issue-10 204 7 управленческий управленческий PROPN issue-10 204 8 учет учет PROPN issue-10 204 9 как как VERB issue-10 204 10 объект объект PROPN issue-10 204 11 научных научных PROPN issue-10 204 12 исследований исследований PROPN issue-10 204 13 аннотация аннотация PROPN issue-10 204 14 . . PUNCT issue-10 205 1 предметом предметом NOUN issue-10 205 2 исследования исследования PROPN issue-10 205 3 являются являются ADJ issue-10 205 4 теоретические теоретические PROPN issue-10 205 5 и и PROPN issue-10 205 6 практические практические PROPN issue-10 205 7 аспекты аспекты NOUN issue-10 205 8 функционирования функционирования PROPN issue-10 205 9 и и PROPN issue-10 205 10 развития развития NOUN issue-10 205 11 системы системы NOUN issue-10 205 12 стратегического стратегического NOUN issue-10 205 13 управленческого управленческого VERB issue-10 205 14 учета учета NOUN issue-10 205 15 . . PUNCT issue-10 206 1 предметная предметная PROPN issue-10 206 2 область область PROPN issue-10 206 3 ориентирована ориентирована PROPN issue-10 206 4 на на PROPN issue-10 206 5 информационное информационное PROPN issue-10 206 6 обеспечения обеспечения PROPN issue-10 206 7 стратегического стратегического PROPN issue-10 206 8 управления управления PROPN issue-10 206 9 в в PROPN issue-10 206 10 направлении направлении PROPN issue-10 206 11 реализации реализации PROPN issue-10 206 12 принципа принципа PROPN issue-10 206 13 сбалансированности сбалансированности PROPN issue-10 206 14 деятельности деятельности PROPN issue-10 206 15 субъектов субъектов PROPN issue-10 206 16 хозяйствования хозяйствования NOUN issue-10 206 17 . . PUNCT issue-10 207 1 цель цель PROPN issue-10 207 2 исследования исследования ADJ issue-10 207 3 состоит состоит NOUN issue-10 207 4 в в PROPN issue-10 207 5 освещении освещении PROPN issue-10 207 6 основных основных PROPN issue-10 207 7 направлений направлений PROPN issue-10 207 8 функционирования функционирования PROPN issue-10 207 9 системы системы NOUN issue-10 207 10 стратегического стратегического NOUN issue-10 207 11 управленческого управленческого NOUN issue-10 207 12 учета учета NOUN issue-10 207 13 , , PUNCT issue-10 207 14 совершенствовании совершенствовании PROPN issue-10 207 15 системы системы PROPN issue-10 207 16 принципов принципов PROPN issue-10 207 17 на на PROPN issue-10 207 18 которых которых PROPN issue-10 207 19 она она PROPN issue-10 207 20 функционирует функционирует PROPN issue-10 207 21 . . PUNCT issue-10 208 1 задача задача PROPN issue-10 208 2 исследования исследования ADJ issue-10 208 3 состоит состоит NOUN issue-10 208 4 в в PROPN issue-10 208 5 определении определении AUX issue-10 208 6 места места VERB issue-10 208 7 и и PROPN issue-10 208 8 роли роли ADJ issue-10 208 9 стратегического стратегического NOUN issue-10 208 10 управленческого управленческого NOUN issue-10 208 11 учета учета NOUN issue-10 208 12 в в PROPN issue-10 208 13 создании создании VERB issue-10 208 14 информационной информационной PROPN issue-10 208 15 инфраструктуры инфраструктуры PROPN issue-10 208 16 управления управления PROPN issue-10 208 17 в в PROPN issue-10 208 18 современных современных PROPN issue-10 208 19 условиях условиях PROPN issue-10 208 20 хозяйствования хозяйствования NOUN issue-10 208 21 ; ; PUNCT issue-10 208 22 раскрытие раскрытие ADJ issue-10 208 23 декомпозиции декомпозиции ADJ issue-10 208 24 задач задач ADJ issue-10 208 25 и и PROPN issue-10 208 26 усовершенствования усовершенствования VERB issue-10 208 27 системы системы NOUN issue-10 208 28 принципов принципов PROPN issue-10 208 29 функционирования функционирования PROPN issue-10 208 30 системы системы NOUN issue-10 208 31 стратегического стратегического NOUN issue-10 208 32 управленческого управленческого VERB issue-10 208 33 учета учета NOUN issue-10 208 34 . . PUNCT issue-10 209 1 гипотеза гипотеза PROPN issue-10 209 2 исследования исследования PROPN issue-10 209 3 основывается основывается PROPN issue-10 209 4 на на PROPN issue-10 209 5 предположении предположении PROPN issue-10 209 6 , , PUNCT issue-10 209 7 что что PROPN issue-10 209 8 эффективность эффективность PROPN issue-10 209 9 управления управления PROPN issue-10 209 10 субъектами субъектами PROPN issue-10 209 11 хозяйствования хозяйствования NOUN issue-10 209 12 требует требует NOUN issue-10 209 13 приспособленной приспособленной PROPN issue-10 209 14 к к PROPN issue-10 209 15 рыночной рыночной PROPN issue-10 209 16 среде среде NOUN issue-10 209 17 полной полной PROPN issue-10 209 18 , , PUNCT issue-10 209 19 достоверной достоверной PROPN issue-10 209 20 и и PROPN issue-10 209 21 своевременной своевременной PROPN issue-10 209 22 информации информации NOUN issue-10 209 23 , , PUNCT issue-10 209 24 которая которая NOUN issue-10 209 25 формируется формируется VERB issue-10 209 26 в в PROPN issue-10 209 27 надлежащим надлежащим NOUN issue-10 209 28 образом образом PROPN issue-10 209 29 организованной организованной PROPN issue-10 209 30 системе системе VERB issue-10 209 31 стратегического стратегического NOUN issue-10 209 32 управленческого управленческого NOUN issue-10 209 33 учета учета NOUN issue-10 209 34 . . PUNCT issue-10 210 1 методология методология NOUN issue-10 210 2 основывается основывается PROPN issue-10 210 3 на на PROPN issue-10 210 4 статистическом статистическом PROPN issue-10 210 5 анализе анализе PROPN issue-10 210 6 данных данных PROPN issue-10 210 7 опроса опроса PROPN issue-10 210 8 респондентов респондентов PROPN issue-10 210 9 со со ADP issue-10 210 10 125 125 NUM issue-10 210 11 промышленных промышленных ADJ issue-10 210 12 предприятий предприятий NOUN issue-10 210 13 харьковского харьковского VERB issue-10 210 14 региона региона NOUN issue-10 210 15 . . PUNCT issue-10 211 1 данные данные NOUN issue-10 211 2 были были PROPN issue-10 211 3 собраны собраны PROPN issue-10 211 4 с с PROPN issue-10 211 5 помощью помощью PROPN issue-10 211 6 непосредственного непосредственного VERB issue-10 211 7 опроса опроса PROPN issue-10 211 8 в в PROPN issue-10 211 9 ходе ходе VERB issue-10 211 10 подготовки подготовки PROPN issue-10 211 11 стратегии стратегии PROPN issue-10 211 12 baltic baltic PROPN issue-10 211 13 journal journal PROPN issue-10 211 14 of of ADP issue-10 211 15 economic economic ADJ issue-10 211 16 studies study NOUN issue-10 211 17 54 54 NUM issue-10 211 18 vol vol NOUN issue-10 211 19 . . PROPN issue-10 212 1 1 1 NUM issue-10 212 2 , , PUNCT issue-10 212 3 2015 2015 NUM issue-10 212 4 развития развития NOUN issue-10 212 5 харьковской харьковской VERB issue-10 212 6 области области PROPN issue-10 212 7 на на PROPN issue-10 212 8 период период PROPN issue-10 213 1 до до PROPN issue-10 213 2 2020 2020 NUM issue-10 213 3 года года ADJ issue-10 213 4 . . PUNCT issue-10 214 1 респондентам респондентам ADJ issue-10 214 2 предлагалось предлагалось PROPN issue-10 214 3 несколько несколько PROPN issue-10 214 4 вопросов вопросов NOUN issue-10 214 5 , , PUNCT issue-10 214 6 которые которые ADP issue-10 214 7 определяли определяли NOUN issue-10 214 8 : : PUNCT issue-10 214 9 результаты результаты PROPN issue-10 214 10 функционирования функционирования PROPN issue-10 214 11 системы системы PROPN issue-10 214 12 информационной информационной PROPN issue-10 214 13 поддержки поддержки PROPN issue-10 214 14 стратегического стратегического PROPN issue-10 214 15 управления управления PROPN issue-10 214 16 на на PROPN issue-10 214 17 предприятиях предприятиях PROPN issue-10 214 18 , , PUNCT issue-10 214 19 где где PROPN issue-10 214 20 работают работают ADJ issue-10 214 21 респонденты респонденты NOUN issue-10 214 22 ; ; PUNCT issue-10 214 23 направления направления PROPN issue-10 214 24 функционирования функционирования PROPN issue-10 214 25 системы системы NOUN issue-10 214 26 стратегического стратегического NOUN issue-10 214 27 управленческого управленческого VERB issue-10 214 28 учета учета NOUN issue-10 214 29 . . PUNCT issue-10 215 1 с с PROPN issue-10 215 2 помощью помощью PROPN issue-10 215 3 метода метода PROPN issue-10 215 4 экспертных экспертных PROPN issue-10 215 5 оценок оценок PROPN issue-10 215 6 была была NOUN issue-10 215 7 оценена оценена VERB issue-10 215 8 важность важность ADJ issue-10 215 9 источников источников PROPN issue-10 215 10 информации информации NOUN issue-10 215 11 для для PROPN issue-10 215 12 принятия принятия PROPN issue-10 215 13 стратегических стратегических PROPN issue-10 215 14 управленческих управленческих PROPN issue-10 215 15 решений решений PROPN issue-10 215 16 . . PUNCT issue-10 216 1 общая общая PROPN issue-10 216 2 система система PROPN issue-10 216 3 исследование исследование PROPN issue-10 216 4 базируется базируется PROPN issue-10 216 5 на на PROPN issue-10 216 6 методологии методологии ADJ issue-10 216 7 системного системного PROPN issue-10 216 8 подхода подхода PROPN issue-10 216 9 . . PROPN issue-10 216 10 выводы выводы PROPN issue-10 216 11 . . PUNCT issue-10 217 1 в в PROPN issue-10 217 2 ходе ходе PROPN issue-10 217 3 исследования исследования PROPN issue-10 217 4 подтверждена подтверждена NOUN issue-10 217 5 роль роль NOUN issue-10 217 6 и и PROPN issue-10 217 7 значимость значимость NOUN issue-10 217 8 информации информации NOUN issue-10 217 9 стратегического стратегического NOUN issue-10 217 10 управленческого управленческого NOUN issue-10 217 11 учета учета NOUN issue-10 217 12 для для PROPN issue-10 217 13 целей целей PROPN issue-10 217 14 стратегического стратегического PROPN issue-10 217 15 управления управления NOUN issue-10 217 16 . . PUNCT issue-10 218 1 по по ADJ issue-10 218 2 полученным полученным ADJ issue-10 218 3 результатам результатам NOUN issue-10 218 4 , , PUNCT issue-10 218 5 очерчены очерчены PROPN issue-10 218 6 проблемы проблемы PROPN issue-10 218 7 , , PUNCT issue-10 218 8 стоящие стоящие NOUN issue-10 218 9 перед перед PROPN issue-10 218 10 руководителями руководителями PROPN issue-10 218 11 украинских украинских PROPN issue-10 218 12 предприятий предприятий PROPN issue-10 218 13 на на PROPN issue-10 219 1 основе основе PROPN issue-10 219 2 проведенного проведенного PROPN issue-10 219 3 опроса опроса PROPN issue-10 219 4 с с PROPN issue-10 219 5 целью целью PROPN issue-10 219 6 повышения повышения ADJ issue-10 219 7 эффективности эффективности NOUN issue-10 219 8 деятельности деятельности X issue-10 219 9 . . PUNCT issue-10 220 1 усовершенствована усовершенствована PROPN issue-10 220 2 система система PROPN issue-10 220 3 принципов принципов PROPN issue-10 220 4 , , PUNCT issue-10 220 5 которые которые PROPN issue-10 220 6 обеспечивает обеспечивает PROPN issue-10 220 7 эффективность эффективность PROPN issue-10 220 8 функционирования функционирования PROPN issue-10 220 9 стратегического стратегического NOUN issue-10 220 10 управленческого управленческого NOUN issue-10 220 11 учета учета NOUN issue-10 220 12 как как VERB issue-10 220 13 технологии технологии ADJ issue-10 220 14 информационного информационного ADJ issue-10 220 15 обеспечения обеспечения ADJ issue-10 220 16 стратегического стратегического PROPN issue-10 220 17 управления управления PROPN issue-10 220 18 . . PUNCT issue-10 221 1 практическое практическое PROPN issue-10 221 2 использование использование NOUN issue-10 221 3 . . PUNCT issue-10 222 1 распределение распределение ADJ issue-10 222 2 показателей показателей PROPN issue-10 222 3 определение определение PROPN issue-10 222 4 основных основных PROPN issue-10 222 5 направлений направлений PROPN issue-10 222 6 функционирования функционирования PROPN issue-10 222 7 системы системы NOUN issue-10 222 8 стратегического стратегического NOUN issue-10 222 9 управленческого управленческого PROPN issue-10 222 10 учета учета PROPN issue-10 222 11 на на PROPN issue-10 222 12 промышленных промышленных PROPN issue-10 222 13 , , PUNCT issue-10 222 14 инновационно инновационно VERB issue-10 222 15 активных активных PROPN issue-10 222 16 предприятиях предприятиях PROPN issue-10 222 17 харьковской харьковской PROPN issue-10 222 18 области области PROPN issue-10 222 19 доказывает доказывает PROPN issue-10 222 20 , , PUNCT issue-10 222 21 что что PROPN issue-10 222 22 при при PROPN issue-10 222 23 необходимости необходимости PROPN issue-10 222 24 генерирования генерирования PROPN issue-10 222 25 информации информации NOUN issue-10 222 26 данной данной PROPN issue-10 222 27 системой системой PROPN issue-10 222 28 для для PROPN issue-10 222 29 стратегического стратегического PROPN issue-10 222 30 управления управления PROPN issue-10 223 1 необходимо необходимо PROPN issue-10 223 2 учитывать учитывать ADJ issue-10 223 3 интересы интересы NOUN issue-10 223 4 нескольких нескольких PROPN issue-10 223 5 групп групп PROPN issue-10 223 6 пользователей пользователей NOUN issue-10 223 7 . . PUNCT issue-10 224 1 система система PROPN issue-10 224 2 принципов принципов PROPN issue-10 224 3 функционирования функционирования PROPN issue-10 224 4 стратегического стратегического NOUN issue-10 224 5 управленческого управленческого NOUN issue-10 224 6 учета учета NOUN issue-10 224 7 как как VERB issue-10 224 8 технологии технологии ADJ issue-10 224 9 информационного информационного ADJ issue-10 224 10 обеспечения обеспечения ADJ issue-10 224 11 стратегического стратегического PROPN issue-10 224 12 управления управления PROPN issue-10 224 13 предоставляет предоставляет PROPN issue-10 224 14 возможность возможность VERB issue-10 224 15 улучшить улучшить PROPN issue-10 224 16 ее ее ADP issue-10 224 17 практическое практическое PROPN issue-10 224 18 использование использование NOUN issue-10 224 19 и и PROPN issue-10 224 20 определить определить NOUN issue-10 224 21 приоритеты приоритеты PROPN issue-10 224 22 развития развития NOUN issue-10 224 23 . . PUNCT issue-10 225 1 значение значение PROPN issue-10 225 2 . . PUNCT issue-10 226 1 освещение освещение PROPN issue-10 226 2 основных основных PROPN issue-10 226 3 направлений направлений PROPN issue-10 226 4 функционирования функционирования PROPN issue-10 226 5 системы системы NOUN issue-10 226 6 стратегического стратегического NOUN issue-10 226 7 управленческого управленческого PROPN issue-10 226 8 учета учета NOUN issue-10 226 9 на на PROPN issue-10 226 10 основе основе PROPN issue-10 226 11 результатов результатов PROPN issue-10 226 12 опроса опроса PROPN issue-10 226 13 респондентов респондентов VERB issue-10 226 14 и и PROPN issue-10 226 15 исследование исследование PROPN issue-10 226 16 полученных полученных ADJ issue-10 226 17 результатов результатов NOUN issue-10 226 18 имели имели VERB issue-10 226 19 целью целью ADJ issue-10 226 20 определить определить NOUN issue-10 226 21 перспективы перспективы NOUN issue-10 226 22 развития развития NOUN issue-10 226 23 данной данной PROPN issue-10 226 24 системы системы PROPN issue-10 226 25 в в PROPN issue-10 226 26 целом целом PROPN issue-10 226 27 , , PUNCT issue-10 226 28 и и PROPN issue-10 226 29 на на PROPN issue-10 226 30 промышленных промышленных PROPN issue-10 226 31 , , PUNCT issue-10 226 32 инновационно инновационно VERB issue-10 226 33 активных активных PROPN issue-10 226 34 предприятиях предприятиях PROPN issue-10 226 35 харьковской харьковской VERB issue-10 226 36 области области PROPN issue-10 226 37 в в PROPN issue-10 226 38 частности частности PROPN issue-10 226 39 . . PUNCT