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Organizational and Managerial Accounting Challenges

Author

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  • Anamaria Tepes-Bobescu

Abstract

The article focuses on the concept of value chain analysis and its positive effects on the development of an enterprise. After reading literature and conceptual discussions of value analysis and classification of company’s activities (main and support), there are described the steps that takes up the value chain analysis. It describes the role of management accountant and role of enterprise’s management based on value chain analysis. An analysis is made between the value chain and conventional management accounting. The article ends with the author's conclusions about the advantages and disadvantages of deployment and use of value chain analysis within an enterprise.

Suggested Citation

  • Anamaria Tepes-Bobescu, 2015. "Organizational and Managerial Accounting Challenges," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 5(2), pages 24-30, February.
    • Handle: RePEc:hur:ijarbs:v:5:y:2015:i:2:p:24-30
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    References listed on IDEAS

    as
    1. Michael Hergert & Deigan Morris, 1989. "Accounting data for value chain analysis," Strategic Management Journal, Wiley Blackwell, vol. 10(2), pages 175-188, March.
    2. R. Duane Ireland & Jeffrey G. Covin & Donald F. Kuratko, 2009. "Conceptualizing Corporate Entrepreneurship Strategy," Entrepreneurship Theory and Practice, , vol. 33(1), pages 19-46, January.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Value chain analysis; main activities; support activities; infrastructure support; management accounting;
    All these keywords.

    JEL classification:

    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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