Proces kształtowania się strategicznej rachunkowości zarządczej

• Authors: Michalak, Jan

Title variants

PL

The Origin and the Development of Strategie Management Accounting

Abstracts

EN

The main topic of the article is strategic management accounting. The genesis of strategic management accounting is connected with the changes in economy and the origin of strategic management. Strategic management created new information needs that traditional management accounting could not satisfy. Strategic management accounting consists of new paradigm, features and methods. The most useful methods of strategic management methods are: Target Costing, Life Cycle Costing, ABC, Prozesskostenrechnung Benchmarking, Reengineering, Outsourcing, Balanced Scorecard, Tableau de Bord. Although the discussion on strategic managemet accounting lasts for more than 20 years there is no answer to some crucial issues. In the article there are presented some voices in the discussion - i.e.: A. Baden, A. Bourguignon, V. Mallert, H. Norreklit, R. Dixon, D. R. Smith, H. T. Johnson, R. Kaplan, P. Horvath, A. Brokemper, M. E. Porter, M. Sakurai, K. Simmonds, K. Ward, J. Weber.

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2002
• Volume: 159

Dates

published

2002

Contributors

author

Michalak, Jan

other

Uniwersytet Łódzki, Katedra Finansów i Bankowości

Identifiers

URI

http://hdl.handle.net/11089/18984