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會(huì)計(jì)外文翻譯---管理會(huì)計(jì)的戰(zhàn)略方法-會(huì)計(jì)審計(jì)-文庫吧資料

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【正文】 nformation provided, the pany is able to assess its own position relative to main petitors and, consequently, control or formulate its strategy。 this technique underline the external strategic orientation toward petitors。 benchmarking involves identifying the best practices and paring the anization39。 Tenucci, 2021). Cravens and Guilding (2021) identified 14 techniques of strategic management accounting: activity based costing/management (ABC/M) the strategic focus of this technique consists in the management of the activities through which it is possible to define actions aiming at achieving a petitive advantage。 behavioural it encourages actions that are consistent with an anization‘s strategic objectives。 the scope of management accounting includes financial information, such as cost, and operational information。 assessing the anization‘spetitive position, and working with other managers to ensure the anization‘s longrun petitiveness in its industry. It can be noticed from this panel of the management accounting objectives a clear orientation towards the management activity and to ongoing collaboration with it, in order to achieve the pany‘s strategic objectives, coordinating and controlling permanently the current (daily) activities. Along with the increasing of products variety, reduction of lifecycle, the emergence of new production technologies and economic globalization, we are witnessing to the growing number of petitors in all markets, which makes that any economic advantage to be ephemeral and any bet on future extremely risky(Tab?r? amp。 motivating managers and other employees toward the anization‘s goal。s definition emphasizes not only the management accountants actions, but also their purpose achieving strategic objectives. Lately, the management accounting system focuses increasingly more to activities to be undertaken at all anizational levels. Assessment, management and continuous improvement of these activities are critical to the success of a pany. Management accounting is able to add value to a business, through the following five major goals (Hilton, 2021: ): providing information for decision making and planning, and proactively participating as part of the management team in the decisionmaking and planning processes。 therefore we consider that it is necessary the reconsideration of the objectives and tools of management accounting, using a strategic approach (external and prospective view) that facilitates longterm decisions and to ensures a sustainable petitive advantage. Keywords: management accounting, strategy, decision making process, longterm 1. Introduction In the first place, accounting is a munication tool that favours munication and dialogue between the internal and external actors, which imposes a permanent education and training. This proves to be the more necessary in nowadays, when economic and social environment is in full transformation process and a rational and efficient management of the anization involves more and more controlling the information. Some of the information provided by the accounting concerns particularly the relations with third parties, being transparent, published. The other part regards the pany‘s management, the results generated by the different sectors or products, the strategy and tactics adopted by the pany, being confidential. This separation of the information generates the distinction between the two accounting circuits, namely financial accounting and management accounting. To ensure the usefulness of the management accounting in the managerial process of the anization, a closeness of its objectives and tools with the entity‘s objectives and longterm strategy must be achieved. Traditionally, the strategy is oriented towards the future, making long term decisions and involves an overview of the entity, while accounting is past oriented, for achieving short term objectives and aims at presenting the situation of the anization ―cut up‖ in some controllable ponents. 2. Management accounting concept and objectives Regarding the definition of management accounting, most specialized papers refer to the Institute of Management Accountants definition. This refers to management accounting as the process of identification, measurement, accumulation, analysis, preparation, interpretation, and munication of financial information used by management to plan, evaluate, and control within an anization and to assure appropriate use of its resources (Statement on Objectives of Management Accounting A , 1981). But the latest definitions emphasize the necessity of extending the analysis to the strategic elements. In this context, Jan Bell et al (2021) defined management accounting as ―a system of me
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