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The Application of Strategic Management Accounting Techniques in Slovenian Manufacturing Companies


  • Simon Cadez

    (Faculty of Economics, University of Ljubljana, Slovenia)


The 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.

Suggested Citation

  • Simon Cadez, 2006. "The Application of Strategic Management Accounting Techniques in Slovenian Manufacturing Companies," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 9(1), pages 61-75, May.
  • Handle: RePEc:zag:zirebs:v:9:y:2006:i:1:p:61-75

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    More about this item


    strategic management accounting; strategy; accounting techniques; Slovenia;

    JEL classification:

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


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