بررسی رابطه بین مدیریت استراتژیک و حسابداری مدیریت در بنگاه های کوچک و متوسط (SMEs)

ABSTRACT Organization of Management Accounting Information in the Context of Corporate Strategy

The purpose of this paper is to examine the relationship between strategic decisions and cost management in Bulgarian small and medium-sized enterprises (SMEs), emphasizing the role of accountability in relation to the implementation of strategy, as well as offering practical solutions. To achieve this purpose, 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 focus is on the need for consistency and comparability in the information flows between financial and management accounting. Their smooth go must be secured by a reporting organization, corresponding to the strategic orientation of the enterprise. In this connection, it will be necessary to carefully approach the development of the accounting policy on the basis of coherence in the efforts of the chief accounting (or financial) officer and the executive director. In the absence of such coherence in their actions, the processing of accounting data for management purposes will be complicated. As a result, the potential for cost optimization as an important precondition for successful price competitiveness will be diminished. Following such approach, the accountability will become part of the tools for strategic management and the repercussion of strategic solutions on cost management will turn to be one of the main challenges for managers. Moreover, the evaluation of accountability in a company will be based on its impact on the implementation of corporate strategy. The results and findings appearing in this paper in a more elaborated and depth form will enhance the methodology for corporate strategic planning thus connecting it to the management reporting in small and mediumsized businesses. The results stemming from this research can find a place or be further developed in the management practice of SMEs.