Comparative Analysis of the Tools of Management and Strategic Management Accounting

Authors:

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

Abstract:

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.

Keywords:

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

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