Izvorni znanstveni članak
https://doi.org/10.1080/1331677X.2017.1392884
Strategic management accounting in the Republic of Serbia
Ljiljana Dmitrović-Šaponja
; Faculty of Economics Subotica, University of Novi Sad, Subotica, Republic of Serbia
Edin Suljović
; Financial and Management Accounting, MIKAN doo – BROS JEANS, Novi Pazar, Republic of Serbia
Sažetak
The transition process in the Republic of Serbia – and the transition
from a planned to a market economy – makes managing a company
more demanding and sophisticated. In these circumstances, to
be competitive, companies must have a strong and sophisticated
information system that will provide information support to allow
management to react in a timely manner and be proactive to market
changes. One of the most important sources of such information
is, of course, management accounting. Using only the traditional
management accounting (TMA) could no longer fulfil the purpose of
management requirements. For this purpose, strategic management
accounting (SMA) and strategic cost management (the term ‘SCM’ is
more commonly used in US literature) have been developed. This
article explores the usefulness of using the aforementioned SMA
techniques in obtaining timely and relevant information. Also, the
intention was to identify synergetic effects of their implementation
in terms of positive impact on cost control and costs reduction. The
results were much more positive than expected.
Ključne riječi
Management; strategy; management accounting; traditional management accounting (TMA) techniques; strategic management accounting (SMA) techniques
Hrčak ID:
193285
URI
Datum izdavanja:
1.12.2017.
Posjeta: 1.706 *