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The Application of Strategic Management Accounting Techniques in Slovenian Manufacturing Companies

Simon Čadež ; Faculty of Economics, University of Ljubljana, Slovenia


Puni tekst: engleski pdf 82 Kb

str. 61-75

preuzimanja: 1.185

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Sažetak

The last few years have seen a growing interest in strategic management accounting (SMA). Following a consideration of what accounting techniques may comprise SMA, the results of a questionnaire survey investigating the incidence of 17 SMA techniques are reported. Data from 108 large Slovenian manufacturing companies reveal that there is a wide range of application rates for the techniques appraised: capital budgeting, quality costing and competitor performance appraisal are the most widely used; valuation of customers as assets, lifetime customer profitability analysis and life cycle costing are the least widely used.

Ključne riječi

strategic management accounting; strategy; accounting techniques; Slovenia

Hrčak ID:

78557

URI

https://hrcak.srce.hr/78557

Datum izdavanja:

1.5.2006.

Posjeta: 2.102 *