UDC: 334.025
https://doi.org/10.25198/2077-7175-2025-1-40


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ADAPTATION OF STRATEGIC MANAGEMENT ACCOUNTING TO THE ACTIVITIES OF MEDICAL EQUIPMENT DISTRIBUTORS

N. A. Kamordzhanova
Saint-Petersburg State Economic University, Saint-Petersburg, Russia
e-mail: kamordzhanova@mail.ru

E. V. Satalkina
Orenburg State University, Orenburg, Russia
e-mail: elena.satalkina@mail.ru

N. D. Fedorova
JSC Business Solutions and Technologies, Saint-Petersburg, Russia
e-mail: watson03042@gmail.com

Abstract. The relevance of the topic under study is determined by the dynamics of the development of the healthcare system as a key element of ensuring national security of the Russian Federation. Significant players in the medical goods market are distributors of medical equipment, the effectiveness of which depends on a combination of external and internal factors. The purpose of the study is to adapt strategic management accounting (SMA) to the activities of medical equipment distributors, to develop a balanced scorecard and documents for assessing the effectiveness of the current SMA. The study used such general scientific methods as analysis and synthesis, observation, induction and deduction, systems approach, modeling. As a result of the study, it was found that during periods of increased general economic instability and volatility of external factors, the need for management to obtain high-quality management information that can ensure long-term and stable development of the enterprise in such conditions and strengthen its competitiveness increases proportionally. Taking into account the consequences of the transformation of the healthcare system under the influence of trends and tendencies in the development of the global and Russian medical market, it can be stated that in the current conditions for participants in the medical equipment market, taking into account internal and external factors is of key importance when making informed management decisions. The use of a strategic approach is becoming a key part of the management system of organizations, providing the tools necessary to ensure sustainability and competitiveness, including long-term planning, risk analysis and the use of innovative solutions. The strategic management tools developed in the study will provide medical equipment distributors with the opportunity to more effectively analyze the market, predict macroeconomic changes and develop strategies aimed at sustainable business development. This will also help to increase their competitiveness and adaptability to dynamic environmental conditions. The scientific novelty of the study lies in the proposed financial structure of medical equipment distributors; adaptation of the algorithm for constructing and implementing strategic management accounting in the activities of the studied economic entities; formation of a balanced scorecard for economic entities in the field of distribution of medical equipment; development of a package of documents for continuous monitoring of the effectiveness of the implemented strategic management accounting system of distributors. The results obtained in the course of the study are of theoretical and applied significance, allowing for the implementation of strategic management accounting in the activities of medical equipment distributors. The direction of further research is a set of issues related to the development and implementation of strategic management accounting and its individual elements in the business processes of an economic entities in various sectors of the economy.

Key words: adaptation, strategic management accounting, professional judgment, modeling, medical equipment.

Cite as: Kamordzhanova, N. A., Satalkina, E. V., Fedorova, N. D. (2025) [Adaptation of strategic management accounting to the activities of medical equipment distributors]. Intellekt. Innovacii. Investicii [Intellect. Innovations. Investments]. Vol. 1, pp. 40–51. – https://doi.org/10.25198/2077-7175-2025-1-40.


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