The Information- Connection between the Strategic Management-Accounting and the Company Valuation

Abstract

The accounting indices in Hungary even nowadays play an important role in value measurement, and however the value-measurement methods being part of the value-based management are active instruments in the companies’ toolbars, but their complete application still failed to be realized. In the entrepreneur practice the management accounting basically follows the content of the cost accounting. The adoption of financial accounting systems is much more popular than the management accounting systems. In order to launch the management accounting system to as many business enterprises as possible, first of all the attitude-change of the managers is necessary.

Keywords: management accounting, value-measurement, accounting systems, accounting indices

JEL Classification: G1, M4