KONKURENTSKA SPOSOBNOST PREDUZEĆA SA ASPEKTA UPRAVLJAČKOG RAČUNOVODSTVA
COMPETITIVE ABILITY OF THE COMPANY FROM THE ASPECT OF MANAGEMENT ACCOUNTING
Author(s): Slobodan PeševićSubject(s): Business Economy / Management, Accounting - Business Administration, Human Resources in Economy
Published by: Nezavisni univerzitet Banja Luka
Keywords: management accounting; concepts; users; efficient planning; timeliness; competitiveness; control;
Summary/Abstract: All information derived from accounting is of the utmost importance, both for internal and external users. However, greatest importance for the management of a company (or enterprise, corporation, etc.), and that information that deals with the identification, measurement, accumulation, analysis, preparation, interpretation and communication of financial and non-financial information which management uses to plan, evaluate and control the processes that take place within the company, this information is prepared by the most important part of accounting, called Management accounting. The emphasis is on the usefulness of the information and not on the techniques of information provision.
Journal: SVAROG
- Issue Year: 2020
- Issue No: 20
- Page Range: 168-178
- Page Count: 11
- Language: Serbian