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The Competitive Advantage of Management Accounting
[Konkurenční výhoda manažerského účetnictví]

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  • Jana Fibírová

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.

Suggested Citation

  • Jana Fibírová, 2008. "The Competitive Advantage of Management Accounting [Konkurenční výhoda manažerského účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2008(2), pages 78-90.
    • Handle: RePEc:prg:jnlcfu:v:2008:y:2008:i:2:id:273:p:78-90
    DOI: 10.18267/j.cfuc.273
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    References listed on IDEAS

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