scholarly journals Strategic cost management as the main component of strategic management accounting

2013 ◽  
Vol 6 (6(14)) ◽  
pp. 36-38
Author(s):  
Валентина Василівна Ходзицька
Keyword(s):  
Strategic Management ◽  
Cost Management ◽  
Management Accounting ◽  
Strategic Cost Management ◽  
Strategic Management Accounting ◽  
Main Component

scholarly journals The Relationship between Management Accounting, Strategic Management Accounting and Strategic Cost Management

2021 ◽  
Vol 10 (5) ◽  
pp. 376
Author(s):  
Ejona Duçi
Keyword(s):  
Literature Review ◽  
Strategic Management ◽  
Systematic Literature Review ◽  
Cost Management ◽  
Management Accounting ◽  
Free Access ◽  
Strategic Cost Management ◽  
Efficient Management ◽  
Strategic Management Accounting ◽  
The Relationship

The object of the paper is to study the relationship between management accounting, strategic management accounting and strategic cost management. The Aim is to define each of them based on a systematic literature review of different accounting literatures in strategic management accounting, to emphasize the relation between them. The paper attempts to offer definitions of Strategic cost management based on different authors throw the years and also to reveal a relationship that exists between Strategic Management Accounting and other disciplines. The enduring value of contextual view of management accounting and its content emphasizes power and relationship between Management Accounting, Strategic Management Accounting and Strategic Cost Management. The methodology used for this paper is descriptive and comparative based on a systematic literature review from different books and journals, especially Scopus indexed journals taken by Elsevier, emerald insight and other trustable library sources. The paper explores a comparative analysis between management accounting and strategic management accounting. Practical limitations of this paper have been mainly focused on having access to Scopus indexed journals. Also, another limitation encountered is related with electronic library which in our country is very difficult and even impossible to have free access in reading and downloading related papers. The intention was to identify similarities and differences between Strategic Management Accounting and Strategic Cost Management and also the relationship that exists between them. The paper concluded that Strategic management has as its primary goal the efficient use of all resources while focusing on the competitive advantage of an organization. Hence, SMA could be considered as an integral part of the strategic management; an interaction of the management and the SMA techniques is important for the more efficient management of an entity.   Received: 19 June 2021 / Accepted: 23 August 2021 / Published: 5 September 2021

CURRENT ISSUES OF APPLYING THE CONCEPT OF COST MANAGEMENT IN STRATEGIC MANAGEMENT ACCOUNTING

2021 ◽  
pp. 36-42
Author(s):  
Y. A. Kotlova
Keyword(s):  
Strategic Management ◽  
Balanced Scorecard ◽  
Cost Management ◽  
Management Accounting ◽  
Management Tool ◽  
Effective Management ◽  
Economic Entity ◽  
Controlling System ◽  
Strategic Management Accounting

The article substantiates the need to focus not on the immediate profit, but on the long-term value of the economic entity in the framework of the implementation of controlling system and management accounting balanced scorecard, as an effective management tool for the sustainability of the economic entity

Developing the adaptive process-based budgeting through TD-ABC and TD-ABB as part of strategic management accounting

2020 ◽  
Vol 23 (10) ◽  
pp. 1182-1194
Author(s):  
A.A. Akhmetzyanov ◽  
A.Yu. Sokolov
Keyword(s):  
Strategic Management ◽  
Cost Allocation ◽  
Management Accounting ◽  
Practical Significance ◽  
Common Time ◽  
Strategic Management Accounting ◽  
Scientific Papers ◽  
The Subject ◽  
The Common ◽  
The Cost

Subject. The article focuses on the advanced time-driven tools for allocating overhead expenses, which are based on process-based budgeting. Objectives. We articulate a technique for cost allocation so as to assess the cost of each process with reference to the common time driver. Methods. The study relies upon methods of systematization, classification, analogy and comparison, and summarizes the scientific literature on the subject. Results. The article presents our own suggestions on implementing TD-ABC and TD-ABB into the strategic management accounting process of developer companies. The principles were proved to help more effectively allocate overhead expenses and assess the capacity load of each process performed by functions, departments and employees. Carrying out a comparative analysis, we found certain reserves for utilizing resources more effectively. Conclusions and Relevance. The findings are of scientific and practical significance and can be used by developer and construction businesses. The conclusions can prove helpful for scientific papers, student books, and further research.

Strategic Management Accounting – Overview of Current Problems and Perspectives

2019 ◽  
Vol 11 (1) ◽  
Author(s):  
Mariya Pavlova ◽  
◽  
◽  
Keyword(s):  
Strategic Management ◽  
Recent Literature ◽  
Management Accounting ◽  
Current Work ◽  
Traditional Management ◽  
Strategic Management Accounting

Strategic management accounting is considered a fast developing scientific sphere, part of the traditional management accounting. However, recent literature has increasingly criticized various aspects of strategic management accounting. Therefore, the aim of the current work is to identify the reasons behind these critics and propose ways to overcome them.

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