haku: @author Hoque, Z. / yhteensä: 7
viite: 2 / 7
| Tekijä: | Hoque, Z. |
| Otsikko: | Strategic Management Accounting in the Value-Chain Framework: A Case Study |
| Lehti: | Journal of Cost Management
2001 : MAR-APR, VOL. 15:2, p. 21-27 |
| Asiasana: | STRATEGIC MANAGEMENT MANAGEMENT ACCOUNTING CASE STUDIES |
| Kieli: | eng |
| Tiivistelmä: | The author of the paper states that traditional management accounting has been criticized for its obsessively internal focus, especially regarding efforts to add value, thereby maximizing the difference between purchases and sales. The paper also states that when organizational values and strategies shift to an external view, the focus of the accounting function needs to align itself by becoming more strategically oriented. The challenge is to move management accounting beyond the traditional managerial cost analysis to a forward-thinking, participatory system of strategic cost analysis and strategic cost management accounting. |
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