Issues in the development of strategic management accounting

• Authors: Nowak, Edward

Abstracts

EN

The paper discusses the role of management accounting in the process of strategic management in the enterprise. First, it points out the limited potential of traditional management accounting in the current conditions of conducting business activity. Against this background the question of reorientation of management accounting to adjust it to contemporary strategic management requirements is explored.The direction of management accounting development is discussed in the context of the main managerial activities. Special attention is devoted to strategically oriented cost management and to integrated performance management.

Keywords

EN

rachunkowość zarządcza; rozwój strategiczny; development of strategic; management accounting

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2010
• Volume: 2010(56(112))
• Pages: 161-174

Contributors

author

Nowak, Edward