Strategiczna rachunkowość zarządcza
Smith, David R.
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In increasingly dynamic business environment, provision of strategically relevant information is crucial for the formulation and realisation of a firm’s strategy. This paper outlines a new method for supplying such information, called strategic management accounting. This study has drawn on the vast specialist literature of the subject, and particularly on the contributions by Porter and Simmonds. By presenting key concepts of strategic management accounting, the paper may be a useful source of reference for the theorists and practitioners wishing to use its potential for improving the flow of information in the process of evaluating business strategy.