MANAGEMENT ACCOUNTING ROLE IN PERFORMANCE MANAGEMENT

被引：0

作者：

Kral, Bohumil ^{[1
]}

机构：

[1] Univ Econ, Fac Finance & Accounting, Prague 13067, Czech Republic

来源：

FINANCE AND THE PERFORMANCE OF FIRMS IN SCIENCE, EDUCATION, AND PRACTICE | 2011年

关键词：

performance management; management accounting; non-financial information; multi-dimensionality; strategic company management; interdisciplinary view;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The paper follows two connected aims: to analyse the task of management accounting in the company performance management (PM) and to document principle tendencies influencing management accounting (MA) development in respect to PM development. It comes to conclusion that mutual relation of PM and MA is hierarchical, whereas PM is the system which is superior; however, in this determinative line also important feedback exists. In the second part the paper analyses MA developmental tendencies evoked by PM needs, especially effort to integrate MA information with non-financial one, effort to assure better support for strategic decision-making, assurance of better support to multi-dimensional view on undertaking, pressure on better quality of target information, stress on interdisciplinary view and extension of MA potential and instructiveness of MA by means of visualisation.

引用

页码：280 / 293

页数：14