جمعه 14 اردیبهشت 1403
| عنوان مقاله | |
| عنوان مقاله |
Strategic Management Accounting of Company Costs |
| عنوان فارسی مقاله | حسابداری مدیریت استراتژیک هزینه شرکت |
| مشخصات مقاله انگلیسی | |
| نشریه: Econjournals |
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| سال انتشار |
2016 |
| عنوان مجله |
International Review of Management and Marketing |
| تعداد صفحات مقاله انگلیسی | 10 |
| رفرنس | دارد |
| تعداد رفرنس | 25 |
| چکیده مقاله | |
| چکیده |
The article considers conceptual approaches to the formation of accounting integrated information flow of strategic company management. The comparative characteristic of strategic and operational management accounting is given. The authors suggest their own definition of strategic management accounting as a component of the management function “accounting” and the mechanism of its realization. They also point out its goal and tasks. The systems of strategic management costs accounting are analyzed they form accounting and integrate information flow to develop and realize company strategy. On the basis of activity based costing (ABC) method the methodology of strategic management accounting of company costs in the processoriented management structures is suggested. The authors suggest six stages in ABC method and define their contents. |
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| دانلود | |
