STRATEGIC MANAGEMENT ACCOUNTING: DEFINITION AND TOOLS
<p>The article is dedicated to learning the essence of the definition of “strategic management accounting” in domestic and foreign literature. Strategic management accounting tools has been studied and identified constraints that affect its choice. The result of the study is that the understan...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Vasyl Stefanyk Precarpathian National University
2017-08-01
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| Series: | Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu |
| Online Access: | http://journals.pu.if.ua/index.php/aprde/article/view/2200 |
| _version_ | 1828737111427121152 |
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| author | Nadiia Pylypiv Iryna Pіatnychuk |
| author_facet | Nadiia Pylypiv Iryna Pіatnychuk |
| author_sort | Nadiia Pylypiv |
| collection | DOAJ |
| description | <p>The article is dedicated to learning the essence of the definition of “strategic management accounting” in domestic and foreign literature. Strategic management accounting tools has been studied and identified constraints that affect its choice. The result of the study is that the understanding of strategic management accounting was formed by authors. The tools which are common for both traditional managerial accounting and strategic and the specific tools necessary for efficient implementation of strategic management accounting have been defined.</p> <p><strong>Keywords</strong>: strategic management accounting, definition, tools, strategic management decisions.</p> |
| first_indexed | 2024-04-12T23:38:03Z |
| format | Article |
| id | doaj.art-4acca49a607a45eba30041a6940bdd7d |
| institution | Directory Open Access Journal |
| issn | 2313-8246 2518-7589 |
| language | English |
| last_indexed | 2024-04-12T23:38:03Z |
| publishDate | 2017-08-01 |
| publisher | Vasyl Stefanyk Precarpathian National University |
| record_format | Article |
| series | Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu |
| spelling | doaj.art-4acca49a607a45eba30041a6940bdd7d2022-12-22T03:12:03ZengVasyl Stefanyk Precarpathian National UniversityAktualʹnì Problemi Rozvitku Ekonomìki Regìonu2313-82462518-75892017-08-012139010010.15330/apred.2.13.90-1001918STRATEGIC MANAGEMENT ACCOUNTING: DEFINITION AND TOOLSNadiia Pylypiv0Iryna Pіatnychuk1Precarpathian National University named after V. Stefanik, Ministry of Education and Science of Ukraine, Department of Theoretical and Applied Economics, Shevchenko str., 82, Ivano-Frankivsk, 76000, UkraineUniversity of King Danylo, Ministry of Education and Science of Ukraine, Department of Accounting and Audit, Konovalets str., 35, Ivano-Frankivsk, 76018, Ukraine<p>The article is dedicated to learning the essence of the definition of “strategic management accounting” in domestic and foreign literature. Strategic management accounting tools has been studied and identified constraints that affect its choice. The result of the study is that the understanding of strategic management accounting was formed by authors. The tools which are common for both traditional managerial accounting and strategic and the specific tools necessary for efficient implementation of strategic management accounting have been defined.</p> <p><strong>Keywords</strong>: strategic management accounting, definition, tools, strategic management decisions.</p>http://journals.pu.if.ua/index.php/aprde/article/view/2200 |
| spellingShingle | Nadiia Pylypiv Iryna Pіatnychuk STRATEGIC MANAGEMENT ACCOUNTING: DEFINITION AND TOOLS Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu |
| title | STRATEGIC MANAGEMENT ACCOUNTING: DEFINITION AND TOOLS |
| title_full | STRATEGIC MANAGEMENT ACCOUNTING: DEFINITION AND TOOLS |
| title_fullStr | STRATEGIC MANAGEMENT ACCOUNTING: DEFINITION AND TOOLS |
| title_full_unstemmed | STRATEGIC MANAGEMENT ACCOUNTING: DEFINITION AND TOOLS |
| title_short | STRATEGIC MANAGEMENT ACCOUNTING: DEFINITION AND TOOLS |
| title_sort | strategic management accounting definition and tools |
| url | http://journals.pu.if.ua/index.php/aprde/article/view/2200 |
| work_keys_str_mv | AT nadiiapylypiv strategicmanagementaccountingdefinitionandtools AT irynapíatnychuk strategicmanagementaccountingdefinitionandtools |