Strateško upravljačko računovodstvo kao izvor informacija za poslovno odlučivanje

master's thesis

• Title (english): Strategic management accounting as a source of information for business decision making
• Author: Anamarija Bećir
• Mentor: Mirjana Hladika (mentor)
• Committee member: Danimir Gulin (predsjednik povjerenstva)
• Committee member: Hrvoje Perčević (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2021-09-23, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Promjene u strateškom upravljanju utjecale su na upravljačko računovodstvo kao podršku menadžmentu prilikom donošenja poslovnih odluka. Strateško upravljačko računovodstvo ima značajnu ulogu u poslovnom odlučivanju. Svrha strateškog upravljačkog računovodstva je osigurati informacije na temelju kojih menadžeri postavljaju dugoročne ciljeve, strategiju za njihovo ispunjenje, te donose strateške poslovne odluke. Kako bi osigurali informacije menadžmentu za uspješno poslovanje i dugoročan opstanak, strateški upravljački računovođe koriste se instrumentima i tehnikama strateškog upravljačkog računovodstva. Rezultati istraživanja provedeni nad hrvatskim poduzećima pokazuju kako postoji značajna povezanost između strateškog upravljačkog računovodstva sa strategijom i menadžmentom poduzeća. Također, od najčešće korištenih tehnika strateškog upravljačkog računovodstva ističu se: obračun specifičnih obilježja proizvoda ili usluge, obračun troškova lanca vrijednosti, strateški pristup upravljanju prihodima, procjena troškova konkurenata, procjena pozicije konkurenata i analiza profitabilnosti kupaca.

Abstract (english)

Changes in strategic management influenced the management accounting as support to management in making business decisions. Strategic management accounting plays a significant role in business decision making. The purpose of strategic management accounting is to provide information on the basis of which managers set long-term goals, strategy for their fulfillment, and make strategic business decisions. To provide information to the management in order of successful business and long-term survival, strategic management accountants use strategic management accounting instruments and techniques. The results of the research conducted on Croatian companies show that there is a significant connection between strategic management accounting with strategy and company management. Also, the most commonly used strategic management accounting techniques include: atribute costing, value chain costing, strategic pricing, competitor cost assessment, competitor performance appraisal and customer profitability analysis.

• Keywords: strateško upravljačko računovodstvo; poslovno odlučivanje; instrumenti; tehnike
• Keywords (english): strategic management accounting; business decision making; instruments; techniques
• Language: croatian
• URN:NBN: urn:nbn:hr:148:076321
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to authenticated users
• Created on: 2021-09-27 07:39:23