The Application of Strategic Management Accounting Techniques in Slovenian Manufacturing Companies
AbstractThe last few years have seen a growing interest in strategic management accounting (SMA). Following a consideration of what accounting techniques may comprise SMA, the results of a questionnaire survey investigating the incidence of 17 SMA techniques are reported. Data from 108 large Slovenian manufacturing companies reveal that there is a wide range of application rates for the techniques appraised: capital budgeting, quality costing and competitor performance appraisal are the most widely used; valuation of customers as assets, lifetime customer profitability analysis and life cycle costing are the least widely used.
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Bibliographic InfoArticle provided by Faculty of Economics and Business, University of Zagreb in its journal Zagreb International Review of Economics and Business.
Volume (Year): 9 (2006)
Issue (Month): 1 (May)
Postal: Zagreb International Review of Economics and Business, Faculty of Economics and Business, Trg J. F. Kennedy 6, 10000 Zagreb, Croatia.
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