scholarly journals Strategic management accounting as an information platform for measuring innovation of the enterprise

2019 ◽  
Vol 67 ◽  
pp. 06006 ◽  
Author(s):  
Mykola Bondar ◽  
Natalia Iershova ◽  
Tetyana Chaika
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Methodological Approach ◽  
Integrated Analysis ◽  
Information Platform ◽  
Strategic Management Accounting ◽  
Analysis System ◽  
Analytical System ◽  
Role Of Information

The study provides an integrated analysis system of the innovative activity of the enterprise, generalized mechanism of information processing in the accounting and analytical system of the enterprise. The role of information of strategic management accounting and analysis in the accounting and analytical system of the enterprise is substantiated. The bimodal methodological approach to measuring innovation of the enterprise on the basis of an integral performance exposure, calculated on a set of partial indicators, using additive method was introduced.

Using Strategic Management Accounting Practices to Measure and Manage Intellectual Capital

2020 ◽  
pp. 37-62
Author(s):  
Rui Alexandre R. Pires ◽  
Maria do Céu Gaspar Alves ◽  
Catarina Fernandes
Keyword(s):  
Strategic Management ◽  
Intellectual Capital ◽  
Value Chain ◽  
Management Accounting ◽  
Target Costing ◽  
Knowledge Based ◽  
Strategic Management Accounting ◽  
Innovation Capacity ◽  
External Relationships

The main purpose of this chapter is to examine the role of management accounting to measure and manage intellectual capital (IC), and more specifically to explore the potential role of strategic management accounting (SMA) in this process. In addition, this chapter is intended to link SMA practices and some IC resources. SMA practices enable the identification, measurement, and management of IC resources such as production processes and innovation capacity (e.g., target costing), quality management (e.g., quality costing), knowledge-based resources related to the organization´s external relationships (e.g., attribute costing, value chain costing, and target costing), and brand image (e.g., brand valuation/management). SMA practices, given its external orientation, enable, mainly, the identification and management of resources encompassed in relational capital. Therefore, this chapter contributes to the extant literature regarding the measurement and management of IC, highlighting the role of SMA, and provides some suggestions for further research.

scholarly journals Competence Approach as a Basis for Personnel Support for Strategic Administrative Accounting at the Enterprise

2018 ◽  
Keyword(s):  
Strategic Management ◽  
Information Needs ◽  
Success Factors ◽  
Professional Competence ◽  
Management Accounting ◽  
Methodological Approach ◽  
Legal Form ◽  
Strategic Management Accounting ◽  
Priority Direction ◽  
Business Entities

The article is devoted to the study of the competence approach as the basis for staffing strategic management accounting in the enterprise. The analysis of the scientific literature showed that the distinctive features of strategic management accounting is that the priority direction for the formation of information in its system is to satisfy the information needs of strategic management in terms of accounting and analysis of key success factors, risks and the formation of strategic management reporting. The essence of the concept «competence» is investigated and the determinant of professional competence of a specialist in strategic management accounting based on the concept of competence is substantiated. Based on a structural approach, the components of professional competence of a specialist in strategic management accounting are proposed. To assess the overall competence of specialists in strategic management accounting at the enterprise level, an integral indicator has been proposed that is formed according to the following criteria: cognitive motivation, professional skills, interpersonal and communication skills, management skills, collective skills, the indicator «Specialist in strategic management accounting through the eyes of an enterprise manager». A template has been developed for presenting the results of an assessment of the overall competence of a specialist in strategic management accounting. According to the results of the study, it was established that the implementation of a strategy for the sustainable functioning of business entities in a market economy places new demands not on specific knowledge, but on the competences of employees, their personal qualities. The proposed methodological approach to assessing the overall competence of specialists in strategic management accounting is universal and can be adapted for use in enterprises from any legal form and industry. The value of the methodical approach lies in the fact that it will not only enable managers and managers of enterprises to assess the competence of staffing for strategic management accounting based on the key components of the overall competence of a strategic management accounting specialist, but also creates innovative tools to enhance effective strategic management of the enterprise as a whole.

scholarly journals HUBUNGAN RATING BINTANG TERHADAP PERAN AKUNTANSI MANAJEMEN STRATEGIS (Studi Empiris Pada Perusahaan Hotel di Sumatera Selatan)

2017 ◽  
Vol 21 (1) ◽  
pp. 114
Author(s):  
Antonius Singgih Setiawan ◽  
Rahmawati Rahmawati
Keyword(s):  
Regression Analysis ◽  
Strategic Management ◽  
Functional Role ◽  
Positive Impact ◽  
Management Accounting ◽  
General Manager ◽  
Star Rating ◽  
Strategic Management Accounting

This study aims to test whether the star rating as parameter of level hotel to bring a better impact on the implementation of strategic management accounting role in the management of the hotel business. Using a sample of 66 respondents General Manager/Leader of Hotel in the province of South Sumatra (resepon rate 88%), research hypotheses were tested using regression analysis. The results showed that the star rating hotel a positive impact on the implementation of strategic management accounting role in functional role of accounting and the use of strategic management accounting techniques.

The Role of Strategic Management Accounting Strategies in Supporting Cost Leadership Strategy

2015 ◽  
Vol 1 (3) ◽  
pp. 216
Author(s):  
Zyad Hashim Alsaqa ◽  
Sakar Zahir Omar Amin
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Cost Leadership ◽  
Leadership Strategy ◽  
Strategic Management Accounting ◽  
Cost Leadership Strategy

إن التطورات الهائلة التي حدثت في بيئـة نظم التصنيع والناتجة عن عدة تحولات تدريجية ـ وليست ثورات فجائية في المعلومات والتقنية والنظم والأساليب والمفاهيم ، ألقت على عاتق المحاسبة الإدارية التقليدية عبء التطوير لتلبي احتياجات بيئة التصنيع الحديثـة من نظم المعلومات المتطورة لدعم الإدارة في مجال اتخاذ القرارات الإدارية بشكل عام، والقرارات الإستراتيجية بشكل خاص.        فالمحاسبة الإدارية لديها من المهارات والقدرات التي تمكنها من تقييم حجم المنافسين، ودرجة تأثيرهم على قرارات الشركة ، وأيضا درجة تأثرهم بقراراتها ، ومعرفة التغيرات التقنية، والاعتبارات البيئية، والمؤشرات الهامة في المجال الصناعي واستجابات المنافسين ، لكل ذلك أصبح محتوماً على المحاسبة الإدارية أن تُحدث وتُطور من تقنياتها وأساليبها وأدواتهـا، لمواكبتها للتغيرات والتطورات الحاصلة في بيئة التصنيع الحديثة.        ومن هنا تأتي مشكلة البحث من خلال ضرورة تحديد الأساليب الملائمة التي يمكن من خلالها أن تساهم المحاسبة الإدارية الإستراتيجية في دعم إستراتيجية قيادة الكلفة للشركات الصناعية في البيئة العراقية ؟        وعليه فإن أهمية البحث تتضح من خلال تناوله موضوعاً حديثاً وحيوياً في إمكانية التركيز على مجموعة من أساليب المحاسبة الإدارية الإستراتيجية التي يمكن من خلالها المساهمة في دعم إستراتيجية قيادة الكلفة للشركات الصناعية العراقية من بين الكم الهائل من الأساليب المتعارف عليها في مجال المحاسبة الإداريةالاستراتيجية .

scholarly journals Strategic Management Accounting Role In The Performance Measurement And Control Of Multinational Companies

2014 ◽  
Vol 52 (4) ◽  
pp. 436-460
Author(s):  
Ivan Marković ◽  
Tatjana Stevanović
Keyword(s):  
Strategic Management ◽  
Performance Measurement ◽  
Corporate Strategy ◽  
Management Accounting ◽  
Multinational Companies ◽  
Theoretical Concepts ◽  
Strategic Management Accounting ◽  
And Control ◽  
Measurement And Control

AbstractThe type and amount of information needed by top management of large companies is primarily determined by the role of individual managers. Thus, managers at the top of the hierarchy in complex enterprises need information that is different from the information managers of individual divisions or strategic business units. Starting from these requirements, strategic management accounting has developed a number of ways to provide information aimed at shaping corporate strategy. In this regard, the paper will be discussed various aspects of performance measurement in multinational companies, as well as the tasks to strategic management accounting should meet within them. Bearing this in mind, the main objective of this paper consists in analyzing the importance of strategic management accounting is to successfully manage the performance of multinational companies. Adequate application of theoretical concepts and research methods chosen, the work is expected to extending domestic literatures in this field meet our economic releases to the role of strategic management accounting in the measurement and control of the performance of multinational companies.

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