Artikel
A Benefit of New Costing Methods for the Strategic Management
Strategic managerial decisions have the great influence on the growing performance of the company as an accounting entity and the successfulness in its business today. Managerial decisions on the strategic level of the management are concerned with the existing internal organizational and economic, responsibility structure of the accounting entity, which must create own strategy system in order to prosper under conditions of the external competitive environment. The strategic management is the conceptual and long-term starting point of the complete management. New costing methods, i. e. using of the target costing and life cycle costing, belong to the areas of the output oriented management and are applied in the strategic (long-term) management of product costs.
- Language
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Englisch
- Bibliographic citation
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Journal: European Financial and Accounting Journal ; ISSN: 1805-4846 ; Volume: 4 ; Year: 2009 ; Issue: 2 ; Pages: 79-89 ; Prague: University of Economics, Faculty of Finance and Accounting
- Classification
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Management
Accounting
- Subject
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Strategic management
Output oriented management
Managerial decisions
Strategy system
Target Costing
Life Cycle Costing
- Event
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Geistige Schöpfung
- (who)
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Knapová, Bohuslava
- Event
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Veröffentlichung
- (who)
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University of Economics, Faculty of Finance and Accounting
- (where)
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Prague
- (when)
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2009
- DOI
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doi:10.18267/j.efaj.68
- Handle
- Last update
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10.03.2025, 11:42 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Knapová, Bohuslava
- University of Economics, Faculty of Finance and Accounting
Time of origin
- 2009
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