STRATEGIC MANAGEMENT ACCOUNTING AS A TOOL FOR IMPROVING THE EFFICIENCY OF MANAGEMENT OF ENTERPRISES IN THE HEALTH AND RECREATION SECTOR Authors T. Shmatkovska https://orcid.org/0000-0003-2771-9982 A. Gordiichuk https://orcid.org/0000-0003-3274-8219 DOI: https://doi.org/10.32702/2306-6814.2026.4.182 Downloads pdf (Українська) Published 2026-02-17 Issue No. 4 (2026): Investytsiyi: praktyka ta dosvid Section Статті