Management accounting in function of the strategic management in the agricultural company | Upravljačko računovodstvo u funkciji strategijskog upravljanja poljoprivrednim preduzećem
2010
Gajić, Lj., Ekonomski fakultet, Subotica (Serbia) | Medved, I., Ekonomski fakultet, Subotica (Serbia)
Management of agricultural companies is based on the formulated strategies that contribute to the realization of the goals - the vision and the mission of the company. The concretization of the strategies enables the management to direct lower organizational parts of the company towards achieving the objectives of the whole company. All the information necessary for planning, decision making, control and motivation, at all managerial levels, are mostly provided by accounting, particularly management accounting. The information support of the management accounting for the strategic management of the agricultural company is reflected in the provision of data and information of internal character about value creation in the agricultural company, but also, in the provision of information of external character about the competitors (environment) of the agricultural company; information on the achieved strategic position of the agricultural company, as well as the ways to achieve the desired strategic position.
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