A STRATEGIC APPROACH OF MANAGEMENT ACCOUNTING

A STRATEGIC APPROACH OF MANAGEMENT ACCOUNTING

For a long time, management accounting has been used based on a predominantly technical approach which strictly aimed at computing the costs. Gradually, to the management accounting it has been added a decisional approach aimed at influencing the behaviou

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Veröffentlicht in:Analele Universităţii din Oradea. Ştiinţe economice 2009-05, Vol.3 (1), p.736-741
Hauptverfasser: Grosu Corina, Almasan Alina Carmen
Format: Artikel
Sprache:ger
Schlagworte:
management accounting, strategy, decision making process, long-term
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Zusammenfassung:For a long time, management accounting has been used based on a predominantly technical approach which strictly aimed at computing the costs. Gradually, to the management accounting it has been added a decisional approach aimed at influencing the behaviou
ISSN:1222-569X
1582-5450