Integracja narzędzi strategicznej rachunkowości zarządczej w procesie tworzenia wartości przedsiębiorstwa
The integration of the tools of strategic management accounting in the process of value creation

Summary/Abstract: The article is about Value – Based Management, which is a management concept that has been more and more popular since the late 1980. Enterprise value is interpreted, in accordance with the VBM concept, as value to the shareholder, which involves the focus on value from clients’ point of view. The application of different tools of strategic management accounting is presented in the article. These tools may be integrated, which enhances their ability to increase value. Strategic management accounting is helpful in measuring the implementation of strategy focused on value creation. It is also indicated that the tools of conventional management accounting should be used to influence operating value drivers in the short term.

• Details
• Contents