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 custo...
This study seeks to explain management control systems (MCS) design as a package of controls within a Croatian context. MCS was conceptualized in terms of four dimensions: cybernetic, reward and compensation, administrative and cultural controls to form a composite measure of MCS. The strength of the typology lies in the broad scope of the controls in MCS as a package rather than the depth of its discussion of individual systems. This is one of few research studies conducted in the field of MCS in Croatia. Empirical research is based on the dat...
The purpose of this paper is to investigate the degree of use of
strategic management accounting (SMA) techniques and the
main factors affecting this in the Czech Republic. In order to
achieve such an understanding, we apply a quantitative approach,
rooted in contingency theory, including descriptive statistics,
correlation analysis and regression analysis. The most intensivelyused
SMA techniques are strategic planning and budgeting,
customer accounting, and target costing. The least-used are integrated
performance measurement systems,...
U današnjem poslovnom okruženju koji karakteriziraju globalizacija, povećana konkurencija i stalne promjene u tehnologiji, poduzeća imaju sve veću potrebu za složenijim informacijama. Informacije tradicionalnog menadžerskog računovodstva više nisu dovoljne jer ne daju dovoljno informacija o nefinancijskim i vanjskim faktorima ključnim za strateško planiranje i kontrolu. Kao prilagodba na zahtjeve trenutnog okruženja razvilo se strateško menadžersko računovodstvo. Strateško menadžersko računovodstvo je pojam koji objedinjuje suvremene sofisticir...
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...
Analyzing the strategic aspects of managerial accounting in the context of reporting in industrial SMEs is a critical management issue. This paper aims to present the main results of an empirical study on this topic among some SMEs from the knitwear industry in the southern part of Bulgaria. Analytical and synthesis methods, descriptive statistics, and comparison techniques are used for this study. All the companies studied have been on the market for more than ten years and have experienced and well-trained managers and other characteristics t...
Računovodstvo troškova kvalitete je računovodstvena metoda kojom se
obuhvaćaju I mjere troškovi glede kvalitete omogućujući podatke o kvaliteti koji mogu
biti korisni prilikom poboljšanja kvalitete i upravljanja istom. Kako bi bilo relevantan
izvor podataka o kvaliteti, računovodstvo troškova kvalitete bi trebalo biti adekvatno
implementirano. Prema tome, obuhvat troškova kvalitete i razina korištenja
računovodstva troškova kvalitete određuje stupanj zrelosti samog sustava. Svrha ovog
rada je istražiti da li zrelost računovodstva troškova...