STRATEGIC MANAGEMENT ACCOUNTING: DEFINITION AND TOOLS

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...

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Main Authors: Nadiia Pylypiv, Iryna Pіatnychuk
Format: Article
Language:English
Published: Vasyl Stefanyk Precarpathian National University 2017-08-01
Series:Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu
Online Access:http://journals.pu.if.ua/index.php/aprde/article/view/2200
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spelling doaj-4acca49a607a45eba30041a6940bdd7d2020-11-24T23:20:54ZengVasyl Stefanyk Precarpathian National University Aktualʹnì 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
collection DOAJ
language English
format Article
sources DOAJ
author Nadiia Pylypiv
Iryna Pіatnychuk
spellingShingle Nadiia Pylypiv
Iryna Pіatnychuk
STRATEGIC MANAGEMENT ACCOUNTING: DEFINITION AND TOOLS
Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu
author_facet Nadiia Pylypiv
Iryna Pіatnychuk
author_sort Nadiia Pylypiv
title STRATEGIC MANAGEMENT ACCOUNTING: DEFINITION AND TOOLS
title_short 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_sort strategic management accounting: definition and tools
publisher Vasyl Stefanyk Precarpathian National University
series Aktualʹnì Problemi Rozvitku Ekonomìki Regìonu
issn 2313-8246
2518-7589
publishDate 2017-08-01
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>
url http://journals.pu.if.ua/index.php/aprde/article/view/2200
work_keys_str_mv AT nadiiapylypiv strategicmanagementaccountingdefinitionandtools
AT irynapíatnychuk strategicmanagementaccountingdefinitionandtools
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