Information system design for strategic management accounting

Abstract

A procedure was designed for the information system of strategic management accounting at the Fuel Trading Company of Camagüey, Cuba. Thus, the entity's information is articulated with its strategic design. The research approach is qualitative; The historical-logical, analysis-synthesis, inductive-deductive and systemic-structural-functional methods were used. The result was a system of indicators that allows measuring compliance with the organization's strategy; In other words, unlike traditional accounting, it provides specific information for the fulfillment of said business strategy.