The Competitive Advantage of Management Accounting
AbstractABC and BSC methods enable to better manage the company set the strategy and use effective motivational instruments for its implementation. ABC method represents significant development in recognition of causality of cost origin. However, it doesn’t change basic theoretical findings in behaviour of supply (costs) and demand curve. The simplified cost distinguishing between variable and fixed suggested by economic theory has become a thing of the past in the managerial accounting since late 60ties, i.e. much sooner before ABC method has been developed. Divergence of content focus of economic theory and applied disciplines shouldn’t be used for comparison of their importance but on the contrary for searching for common points. Their relationship shouldn’t be competitive but complementary.
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Bibliographic InfoArticle provided by University of Economics, Prague in its journal Český finanční a účetní časopis.
Volume (Year): 2008 (2008)
Issue (Month): 2 ()
Postal: Český finanční a účetní časopis, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3
Find related papers by JEL classification:
- M49 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Other
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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