Outline
- Abstract
- Keywords
- Introduction
- 1. Methodological Justification of Management Accounting Information in the Context of Corporate Strategy
- 2. Practical Justification of the Value Chain Elements and Management Accounting Information in the Context of Corporate Strategy
- Conclusions
- References
رئوس مطالب
- چکیده
- کلید واژه ها
- مقدمه
- 1. استدلال روششناختی اطلاعات حسابداری مدیریت در زمینه استراتژی شرکت
- 2. استدلال عملی اجزای زنجیرة ارزش و اطلاعات حسابداری مدیریت در زمینه استراتژی شرکت
- نتیجه گیری
Abstract
The purpose of this paper is to examine the relationship between strategic decisions and cost management in Bulgarian small and medium-sized enterprises, emphasizing the role of accountability in relation to the implementation of strategy, as well as offering practical solutions. To achieve the purpose of this paper, following basic methods are used: the method of analysis and synthesis; methods of the descriptive statistics, the comparison method, and the case study method.
The results and findings of this paper in a more elaborated and depth form will enhance the methodology for corporate strategic planning connecting it to management reporting of small and medium-sized businesses. The results stemming from the research can also find a place or be further developed in the management practice of small and medium-sized enterprises.
Keywords: accountancy - Accounting information - Managerial reporting - SMEs - Strategic managementConclusions
The usage of accountability information can justify changes in the objectives or plans at strategic levels. Following this logic, managers raise – under contemporary circumstances – voices for a change in the traditional way of reporting approach insisting on making it a part of the tools for strategic management. In this sense, the reporting system should be assessed by its impact on the success of an enterprise in connection with the achieved objectives of an organization.