scholarly journals STRATEGIC MANAGEMENT ACCOUNTING AS A TOOL TO PROMOTE COMPETITIVENESS AND EFFICIENCY OF THE ACTIVITY OF THE ENTERPRISE

2017 ◽  
Vol 9 (3) ◽  
Author(s):  
N. Kuprina
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
The State ◽  
Market Conditions ◽  
Foreign Experience ◽  
Strategic Management Accounting ◽  
Definition Of ◽  
Market Relations ◽  
Objective Necessity

Approaches to the definition of essence of strategic management accounting in scientific works ofnational and foreign scientists are considered. The objective necessity of its application at the enterprises ofUkraine in the current conditions of the state and development of the economy and market relations whichrequires the expansion of the range of its objects and methods of management accounting aresubstantiated. The necessity of adaptation of foreign experience of organization and introduction of strategicmanagement accounting, are considered application of methods of its management to national economicand market conditions, taking into account specificity in Ukraine. The place of strategic managementaccounting as an instrument in the system of management of the efficiency of their activities andcompetitiveness in the present conditions is given.

scholarly journals A framework for strategic management accounting in a commercial bank

2021 ◽  
Vol 27 (2) ◽  
pp. 402-416
Author(s):  
Anastasiya G. TISHCHENKO
Keyword(s):  
Comparative Analysis ◽  
Strategic Management ◽  
Commercial Bank ◽  
Commercial Banks ◽  
Management Accounting ◽  
Strategic Management Accounting ◽  
Methodological Approaches ◽  
Developing Area ◽  
Definition Of ◽  
Methodological Aspects

Subject. The article addresses the methodological basis for strategic management accounting in commercial banks. It considers its difference from other forms of accounting. Objectives. The purpose is to review and systematize methodological approaches to the definition of strategic management accounting and define specific methodological aspects of using it in commercial banks. Methods. The study rests on the method of comparative analysis. Results. The paper covers two main approaches to the definition of strategic management accounting. The first approach is based on the consideration of strategic management accounting from the perspective of strategic management, the second one proceeds from the premise that strategic management accounting is an updated version of management accounting. Furthermore, the paper analyzes the opinions of various researchers on the definition of the strategic management accounting category and the relevance of implementation of management accounting in a commercial bank. Conclusions. Strategic management accounting is one of the most promising and developing area of management accounting that helps businesses to succeed. The findings may be useful for scholars and practitioners, wishing to better understand the theory of strategic management accounting.

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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