engleski

Strategic Management Accounting Practices in Croatia

The purpose of this paper is to provide an insight into strategic management accounting practices and their implications on relevance and timeliness of information used managers. The research is based on a questionnaire survey of the large-sized Croatian companies. Activity based costing and quality costing represent the most widely used strategic management accounting techniques in the Croatian sample. The results of the empirical research indicate that the fundamental purpose of strategic management accountig, and that is providing broad scope of relevant and timely information, is fulfilled. It was hypothesized that synergistic effect of the different strategic management accounting techniques implementation has a positive impact on cost control and reduction. The empirical results provided the support to that hypothesis. Thus, strategic management accounting techniques are complementary and their combined effect is very useful for the cost control.

Accounting; Strategic management; Croatia

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