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| Author: | Pogue, G. |
| Title: | Strategic management accounting. |
| Journal: | Management Accounting (London)
1990 : JAN, VOL. 68:1, p. 46-47 |
| Index terms: | MANAGEMENT ACCOUNTING STRATEGIC PLANNING |
| Language: | eng |
| Abstract: | First of 5 articles for students introducing strategic management accounting, terminology and basic concepts, with a case study identifying strategy factors. Corporate objective cycle. An example: position and environmental audits. Factory space and layout. Machinery. Marketing, materials, systems, finance and technology. Economic, social and legislative factors. A graph displays a model of the internal and external environment with the main strategy factors in operation. |
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