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A Benefit of New Costing Methods for the Strategic Management
Life Cycle Costing Managerial decisions Output oriented management
2016/1/26
Strategic managerial decisions have the great influence on the growing performance of the company as an accounting entity and the successfulness in its business today. Managerial decisions on the stra...
Accounting in Poland: Cost and management accounting in Poland
Accounting in Poland Cost and management accounting Poland
2014/4/11
Poland is a medium-sized country (an area of 312 thousand sq. kilometres and a population of 38 million) lying in the centre of the European continent, an economically important member of the European...
Theory and Practice of Business Process Management
Business Process Management Process Modeling Business Process Reengineering ARIS ARIS Toolset ARIS Business Architect
2010/10/21
Traditional model of management is based on hierarchical decomposition of organizational structure. Company is divided on workroom, union, partitions and every formation of his has independent agenda ...
A Benefit of New Costing Methods for the Strategic Management
Strategic management Output oriented management Managerial decisions Strategy system Target costing Life cycle costing
2010/10/21
Strategic managerial decisions have the great influence on the growing performance of the company as an accounting entity and the successfulness in its business today. Managerial decisions on the stra...
Requirements for Performance Management Systems: A Delineation of the Comprehensive Set of Criteria
Management accounting Performance management
2010/10/20
The paper deals with the problem of identification of the requirements that should be ful-filled by modern corporate performance management systems. In the first part of the article the essence of cor...
Management Accounting and Control System
Management accounting SOX 404 Financial Controls Control Activities Segregation of Duties
2010/10/20
The main objective of management accounting is to provide managers with information for making their business decisions and allow them to fulfill and improve their management and control functions. Bo...
The Output Oriented Management and Its Information Support
Output oriented management Information support Costings Budgeting Management accounting
2010/10/20
Managers can’t use only one structure of value categories on the unit of the output (costs, margin, profit, price) for all decisions in the output oriented management. The broad variety of various cos...
A Case Study of Earnings Management Practices
Accounts manipulation Creative accounting Big bath Income smoothing Earnings management Accounting choices
2010/10/20
The accounting policies of listed and unlisted companies alike have become the focus of much research over the past few years. Numerous studies have attempted to clarify the frequent relationship betw...
Management Accounting in Marketing – in Search for Strategic Fit
Marketing Processes Management Control Systems Strate gic Management
2010/10/20
The paper is based on empirical field study jointly conducted by the authors. According to the identified management information needs they suggest a prototype accounting model for management control ...
Strategic Financial Management and its Information Support in the Czech Republic (Empirical Study)
Business Strategy Performance Measurement Strategic Management Accounting Tools and Methods Indicators of Strategic Development
2010/10/20
The study focuses on strategic management (SM) quality in Czech Republic. The empirical research based on questionnaire and discussion with CEO and CFO was implemented. It involves three parts.