ROLE OF NON-FINANCIAL INDICATORS IN STRATEGIC MANAGEMENT ACCOUNTING SYSTEM AT THE AFTER-SALES SERVICE STAGE

Abstract

Analyzing the effectiveness of economic activities based on the use of only financial indicators, companies receive information about their position exclusively in monetary terms. To consolidate top positions in market, businesses need to focus on the future and actively use the tools and methods of strategic management accounting. Place of company in market, level of customer loyalty and efficiency of business processes in organization do not fit the criteria for financial assessment. Accounting for non-financial indicators is no less important than financial ones, and is really necessary for making effective management decisions. Currently, Russian trade industry accounts for 17 % of total GDP. In context of activities of companies in the field of retail, high level of competitiveness is achieved by competent management of customer value chain at each stage of product movement and does not end after sale of goods to buyer. After-sales service and customer focus make it possible not only to increase customer loyalty, but also to receive additional profit, which is many times higher than the cost of the goods. In article, authors confirm the need for practical adaptation of non-financial indicators in system of strategic management accounting of organizations in the field of retail on example of Vkusvill chain.