Сравнителен анализ на инструментариума на управленското и стратегическото управленско счетоводство

Автори:
Страници: 215-229
DOI: https://doi.org/10.54664/OGCY4471

Резюме:

The applicability of scientific disciplines in the practical activity of economic agents is fundamental for their existence and affirmation. It is manifested by the toolkit and its importance for improving the organization of the activity and economic indicators. In the present scientific development, two disciplines are presented, which are both interconnected and conceptually different because of the approach in the processing of economic information. The basis of these approaches are, on the one hand, the strategic view, and on the other hand, the tactical and operational possibilities of the information presented to the management in the economic entity.

Ключови думи:

management accounting, strategy management accounting, technique, digitalization, management.

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