Raportowanie zorientowane
na wartość przedsiębiorstwa
Reporting oriented to the value of enterprise
Author(s): Agnieszka KisterSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: The conceptions of strategic management accounting and value management are closely linked. The purpose of strategic management accounting is strategy formulation, planning and control; firm strategy should be consistent with strategic creation of value. The aim of the article is presentation of the forms of internal financial reporting using the example of quality costing, life cycle costing and kaizen costing. Those reports can be the source of information supporting managers in value management.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2009
- Issue No: 51
- Page Range: 47-56
- Page Count: 9
- Language: Polish