STRATEGIC ACCOUNTING OF THE PROCESS OF IMPLEMENTATION OF MUNICIPAL EDUCATION DEVELOPMENT PROGRAMS: ESSENCE, CONTENT

Strategic accounting is an integral part and occupies an important place in the implementation of strategic programs for the development of a municipality, as it helps to understand the state of the program implementation process, how to properly assess and allocate resources in order to provoke sustainable development of the implementation of the programs under consideration (improve quality, reduce costs, shorten time) of the territory. Through it, control is exercised over the process of implementing such programs, developing, adopting and making changes to it, during the execution of the programs under consideration: compliance with regulations, identification of bottlenecks and weaknesses in the process under consideration, which will lead to an increase in the investment climate in the territory, improvement of scientific, technical and production potential, as well as the competitiveness of the territory, which In turn, it will lead to an increase in the effectiveness of the implementation of the programs under consideration. The article defines the place of strategic accounting in the implementation of programs of a strategic nature for the development of a municipality, examines the structure of the strategic accounting system for this process is considered, which will allow for a continuous cyclical process of information support, control over the implementation of the programs under consideration, as well as assess the necessary resource in order to develop and make changes to the implementation of the programs under consideration to improve the effectiveness of the implementation of such programs. The tasks and principles of the accounting under consideration are defined.