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A Benefit of New Costing Methods for the Strategic Management

Author

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  • Bohuslava Knapová

Abstract

Strategic managerial decisions have the great influence on the growing performance of the company as an accounting entity and the successfulness in its business today. Managerial decisions on the strategic level of the management are concerned with the existing internal organizational and economic, responsibility structure of the accounting entity, which must create own strategy system in order to prosper under conditions of the external competitive environment. The strategic management is the conceptual and long-term starting point of the complete management. New costing methods, i. e. using of the target costing and life cycle costing, belong to the areas of the output oriented management and are applied in the strategic (long-term) management of product costs.

Suggested Citation

  • Bohuslava Knapová, 2009. "A Benefit of New Costing Methods for the Strategic Management," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2009(2), pages 79-89.
    • Handle: RePEc:prg:jnlefa:v:2009:y:2009:i:2:id:68:p:79-89
    DOI: 10.18267/j.efaj.68
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    More about this item

    Keywords

    Life Cycle Costing; Managerial decisions; Output oriented management; Strategic management; Strategy system; Target Costing;
    All these keywords.

    JEL classification:

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

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