Izvorni znanstveni članak

ACCOUNTING MANAGEMENT INFORMATION USED FOR STRATEGIC DECISIONS

Ladislav Miko ; Faculty of Organization and Informatics, University of Zagreb, Varaždin, Croatia

Sažetak

Accounting information is becoming ever more important with in the contemporary conditions of business and free market activities. In order to facilitate company development and its survival in the market environment, high-quality accounting information is needed. Company management is interested in the information contained in the essential financial reports. These reports describe and explain the fundamental characteristics of a company's financial position and business success. Accounting information is used as a basis for strategic, technical and operational decisions, and these in turn depend on the level of management. The different levels of management can be distinguished in many ways and not only by making one particular kind of decision. Sorting accounting information according to the type of decision is a very delicate job. Top management should, as a rule. make the highest strategic decisions which ensure company growth and development according to the structure of the decisions. The use of computer technology contributes to the new quality of accounting information, which is of great support to management in its activities.

Ključne riječi

accounting information; business decisions; management; computer technology

Hrčak ID:

78796

URI

https://hrcak.srce.hr/78796

Datum izdavanja:

12.6.1998.

Posjeta: 4.633 *