Strategic management accounting for projects – from cost to value Cover Image

Strategic management accounting for projects – from cost to value
Strategic management accounting for projects – from cost to value

Author(s): Alina Kozarkiewicz, Monika Łada
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: project; management accounting; value measurement

Summary/Abstract: The main aim of this paper is to present the development of strategic management accounting for projects and project-oriented organizations. Such issues as the evolution from operational towards strategic project management accounting and from cost calculation and budgeting towards measuring project value for key stakeholders is discussed. As the results of the literature review show, value measurement is applied in the most popular methods of project strategic management accounting.

  • Issue Year: 2012
  • Issue No: 250
  • Page Range: 41-52
  • Page Count: 12
  • Language: English