KOBI'lerde Yönetim Ve Maliyet Muhasebesinin Stratejik Karar Alma Üzerine Etkisi/The Impact of Management and Cost Accounting on Strategic Decision-Making in SMEs

With acceleration of changes in economy and technology in recent years, it is required for the companies, mainly SMEs to closely monitor these changes. The changes have given rise to certain differences in management accounting especially in conventional cost accounting. In this respect, SMEs have realized that their cost and management accounting systems are not adequate and therefore felt to revise their systems. Strategic, managerial and technical decisions made at the companies are generally related to the costs. Within this context, the impact of strategic decisions on the management and cost accounting practices were examined in this research. With regard to the effect of strategic decision making on management and costs accounting practices, the study was conducted for the enterprises located at Denizli Organized Industrial Zone and it has been found that SMEs use management accounting more effectively than cost accounting when dealing with strategic decisions. In this study, the variables such as sectoral differences, professional experience of the participants, operation period and scope of activities of the company were examined through the ANOVA analysis regarding the effect of management and cost accounting on strategic decision making on SMEs and explained in detail.