СТРАТЕГІЧНЕ УПРАВЛІННЯ СУБ’ЄКТАМИ ГОСПОДАРЮВАННЯ: ІНФОРМАЦІЙНЕ ЗАБЕЗПЕЧЕННЯ

In the context of globalization, digital transformation, and growing competition, strategic management of business entities requires the integration of analytical tools that ensure informed and flexible decision-making. Traditional accounting systems, focused mainly on recording past events, no longer meet the needs of strategic management. Therefore, the creation of an integrated accounting and information system capable of generating predictive and analytical data becomes a key prerequisite for sustainable development. The article highlights the problem of insufficient integration of business intelligence (BI) tools into accounting systems, which limits enterprises’ adaptability to changes in the external environment and reduces the effectiveness of strategic decisions. The research emphasizes the importance of improving the information support of strategic management through the implementation of BI technologies. It analyzes both Ukrainian and international practices. Ukrainian enterprises such as “Metinvest Holding,” “Kyivstar,” and “PrivatBank” are among the first to introduce BI platforms for consolidating financial and operational data, improving reporting quality, and forecasting market trends. In higher education, the experience of the Kyiv National Economic University and Dnipro State Technical University demonstrates the potential of data analytics for monitoring educational performance and digital transformation. The study also reviews best international practices, including Oxford University and the Technical University of Munich, which employ predictive analytics in resource and financial management. Global corporations such as General Electric, IBM, and Siemens demonstrate that BI integration strengthens strategic flexibility and cost optimization. The results confirm that combining accounting information systems with analytical tools enhances the effectiveness of managerial functions, improves financial stability, and supports long-term strategic development. The implementation of BI-based accounting and information systems thus becomes a critical factor in increasing competitiveness and ensuring sustainable growth of business entities.