Professional paper

STRATEGIC MANAGEMENT ACCOUNTING - OVERVIEW OF METHODS

Andrijana Rogošić
Ivana Perica

Abstract

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.

Keywords

strategic management accounting; cost accounting; management accounting

Hrčak ID:

159255

URI

https://hrcak.srce.hr/159255

Publication date:

31.5.2016.

Article data in other languages: croatian

Visits: 5.119 *