STRATEGIC MANAGEMENT ACCOUNTING - OVERVIEW OF METHODS

U današnjem poslovnom okruženju koji karakteriziraju globalizacija, povećana konkurencija i stalne promjene u tehnologiji, poduzeća imaju sve veću potrebu za složenijim informacijama. Informacije tradicionalnog menadžerskog računovodstva više nisu dovoljne jer ne daju dovoljno informacija o nefinancijskim i vanjskim faktorima ključnim za strateško planiranje i kontrolu. Kao prilagodba na zahtjeve trenutnog okruženja razvilo se strateško menadžersko računovodstvo. Strateško menadžersko računovodstvo je pojam koji objedinjuje suvremene sofisticirane računovodstvene metode u službi dugoročnog planiranja i kontrole. Cilj ovog rada je identificirati metode strateškog menadžerskog računovodstva i utvrditi njihove glavne značajke kao i ograničenja.In today’s business environment, characterized by globalization, increased competition and constant changes in technology, companies are focusing on more complex information than ever before. Information from traditional management accounting is no longer sufficient, since it does not provide enough information regarding the non-financial and external factors essential for strategic planning and control. As an adjustment to the demands of the current environment, strategic management accounting has been developed. Strategic management accounting combines the sophisticated modern accounting methods aiming at the long-term planning and control. The main purpose of this paper is to identify the methods of strategic management accounting and their main features, as well as limitations