Hrvatsko društvo ekonomista

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June 2016. ::: Vol.67 No. 02

Andrijana Rogošić
Ivana Perica

STRATEGIC MANAGEMENT ACCOUNTING - OVERVIEW OF METHODS Stručni rad In today’s business environment, characterized by globalization, increased competition and constant changes in technology, companies are focusing on more complex information than ever before. Information from traditional management accounting is no longer sufficient, since it does not provide enough information regarding the non-financial and external factors essential for strategic planning and control. As an adjustment to the demands of the current environment, strategic management accounting has been developed. Strategic management accounting combines the sophisticated modern accounting methods aiming at the long-term planning and control. The main purpose of this paper is to identify the methods of strategic management accounting and their main features, as well as limitations. strategic management accounting; cost accounting; management accounting Puni tekst: hrvatski, pdf (345 KB)

STRATEGIC MANAGEMENT ACCOUNTING - OVERVIEW OF METHODS

Stručni rad

In today’s business environment, characterized by globalization, increased competition and constant changes in technology, companies are focusing on more complex information than ever before. Information from traditional management accounting is no longer sufficient, since it does not provide enough information regarding the non-financial and external factors essential for strategic planning and control. As an adjustment to the demands of the current environment, strategic management accounting has been developed. Strategic management accounting combines the sophisticated modern accounting methods aiming at the long-term planning and control. The main purpose of this paper is to identify the methods of strategic management accounting and their main features, as well as limitations.

strategic management accounting; cost accounting; management accounting

Puni tekst: hrvatski, pdf (345 KB)