STRATEGIC MANAGEMENT ACCOUNTING - THE LACK OF SUCCESS

被引：0
|
作者：
Soljakova, Libuse [1 ]
机构：
[1] Univ Econ Prague, Prague, Czech Republic
来源：
STRATEGIC MODELING IN MANAGEMENT, ECONOMY AND SOCIETY (IDIMT-2018) | 2018年 / 47卷
关键词：
Strategic management accounting; activity-based costing (ABC); balanced scorecard (BSC); target costing (TC); life cycle costing (LCC);
D O I：
暂无
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
Strategic management accounting has not developed as had been supposed. One reason is that strategic management accounting offers no innovative methods to improve information support for strategic management. According to the literature and to university courses relating to strategic management accounting, the most important methods are activity-based costing, the balanced scorecard, target costing and life cycle costing. These methods, whilst being very popular, are subject to criticism regarding, for example, their lack of innovation, lack of clearly defined content, and tendency to focus on procedural issues.
引用
收藏
页码：425 / 431
页数：7
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