INFORMATION FIELD OF STRATEGIC MANAGEMENT ACCOUNTING
Strategic management accounting analyzes not just financial and economic activities of an organization, but also involves the study of the external business environment. Its sphere includes issues related to economy, politics, management, planning, analysis and control of organizations' activities. The article considers the information field of strategic management accounting, which is a combination of external and internal factors that influence business entities. Given the characteristics of internal and external factors, identified the necessity of analyzing such factors for making strategic management decisions.