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The Competitive Advantage of Management Accounting

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  • Jana Fibírová
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    Abstract

    ABC 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 Info

    Article provided by University of Economics, Prague in its journal Český finanční a účetní časopis.

    Volume (Year): 2008 (2008)
    Issue (Month): 2 ()
    Pages: 78-90

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    Handle: RePEc:prg:jnlcfu:v:2008:y:2008:i:2:id:273:p:78-90

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    Related research

    Keywords: Strategie řízení; Křivka poptávky; Křivka nabídky (nákladů); Kalkulace podle dílčích aktivit (ABC); Hodnotová a naturální kritéria výkonnosti; Finanční a zákaznická perspektiva řízení; Balanced scorecard (BSC); Supply (cost) curve; Management strategy; Financial and physical performance criteria; Financial and customer management position; Demand curve; Balanced scorecard (BSC); Activity based costing (ABC);

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    References

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    1. Christopher Ittner & David Larcker, 2002. "Empirical managerial accounting research: are we just describing management consulting practice?," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 11(4), pages 787-794.
    2. Zimmerman, Jerold L., 2001. "Conjectures regarding empirical managerial accounting research," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 32(1-3), pages 411-427, December.
    3. Kari Lukka & Jan Mouritsen, 2002. "Homogeneity or heterogeneity of research in management accounting?," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 11(4), pages 805-811.
    4. Anthony Hopwood, 2002. "'If only there were simple solutions, but there aren't': some reflections on Zimmerman's critique of empirical management accounting research," European Accounting Review, Taylor & Francis Journals, Taylor & Francis Journals, vol. 11(4), pages 777-785.
    5. Christopher D. Ittner, 2002. "The Association Between Activity-Based Costing and Manufacturing Performance," Journal of Accounting Research, Wiley Blackwell, Wiley Blackwell, vol. 40(3), pages 711-726, 06.
    6. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, Elsevier, vol. 32(1-3), pages 349-410, December.
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