Advanced Search
MyIDEAS: Login

Strategic Management Accounting Within Business Entities Integrated Management System

Contents:

Author Info

  • Valentyna Khodzytska

    ()
    (Kyiv National Economic University named after Vadym Hetman)

  • Larysa Ivchenko

    (Kyiv National Economic University named after Vadym Hetman)

Registered author(s):

    Abstract

    Proposed by scientists in the late 80s, new approaches to be up-to-date with the competitive business environment, led to identification of the so-called strategic management accounting. The article covers the main aspects of the impact of strategic management accounting on making efficient management decisions in comprehensive system of business entities management. Based on the study of scientific approaches to the concept of strategic management accounting in modern conditions the authors propose their own interpretation of 'strategic management accounting' term and efficient business entity management. The management stages have been analyzed. The research highlights the strategic management accounting guidelines on the development of modern knowledge system that combines the accounting concepts for effective management decisions. According to the authors, the purpose of such management decisions is the development of business entities strategies and providing sustainable competitive advantages in business environment.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.afj.org.ua/pdf/144-strategichniy-upravlinskiy-oblik-v-sistemi-kompleksnogo-menedzhmentu-sub-ektiv-gospodaryuvannya.pdf
    Download Restriction: no

    File URL: http://www.afj.org.ua/en/article/144/
    Download Restriction: no

    Bibliographic Info

    Article provided by Institute of Accounting and Finance in its journal Accounting and Finance.

    Volume (Year): (2014)
    Issue (Month): 1 (March)
    Pages: 50-55

    as in new window
    Handle: RePEc:iaf:journl:y:2014:i:1:p:50-55

    Contact details of provider:
    Postal: 10, Heroiv Oborony St., Kyiv, 03680
    Phone: +380442190044
    Fax: +380442590124
    Email:
    Web page: http://www.iaf.kiev.ua/
    More information through EDIRC

    Related research

    Keywords: strategic management accounting; business entities management; up-to-date competitive environment; development of effective management decisions;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2014:i:1:p:50-55. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serhiy Ostapchuk).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.