| Title |
Strateginė valdymo apskaita: informacijos taikymo sritys ir instrumentai / |
| Translation of Title |
Strategic management accounting: information application areas and instruments. |
| Authors |
Medeckytė, Kamilė ; Tamulevičienė, Daiva |
| DOI |
10.15388/batp.2020.20 |
| Full Text |
|
| Is Part of |
Buhalterinės apskaitos teorija ir praktika.. Vilnius : Vilniaus universiteto leidykla. 2020, t. 21, str. nr. 5, p. [1-14].. ISSN 1822-8682. eISSN 2538-8762 |
| Keywords [eng] |
strategic management accounting ; strategic management accounting fields ; strategic management accounting instruments |
| Abstract [eng] |
he application of strategic management accounting instruments in corporate governance is a significant tool for gaining a competitive advantage, increasing the existing market share, and improving the company’s performance. The article examines the development, concept, and significance of strategic management accounting. There are five areas of strategic management accounting: 1) costing; 2) planning, control, and performance measurement; 3) strategic decision-making; 4) competitor accounting; 5) customer accounting. The main instruments of each area, their advantages, challenges of implementation in enterprise management, and benefits for the efficiency of the organization have been identified. |
| Published |
Vilnius : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2020 |
| CC license |
|
