Strategic Management Accounting of Company Costs

International Review of Management and Marketing, 2016, 6(S5) 255-264.

10 Pages Posted: 22 Sep 2016

See all articles by Vera Manyaeva

Vera Manyaeva

Samara State University of Economics

Vladimir Piskunov

Samara State University of Economics

Vladimir Fomin

Samara State University of Economics

Date Written: June 30, 2016

Abstract

The article considers conceptual approaches to the formation of accounting integrated information flow of strategic company management. The comparative characteristic of strategic and operational management accounting is given. The authors suggest their own definition of strategic management accounting as a component of the management function “accounting” and the mechanism of its realization. They also point out its goal and tasks. The systems of strategic management costs accounting are analyzed they form accounting and integrate information flow to develop and realize company strategy. On the basis of activity based costing (ABC) method the methodology of strategic management accounting of company costs in the process-oriented management structures is suggested. The authors suggest six stages in ABC method and define their contents.

Keywords: Activity Based Costing Method, Company Costs, Integrated Accounting Information Flow, Management Accounting, Product Costs, Strategic Management Accounting

JEL Classification: М41, М49

Suggested Citation

Manyaeva, Vera and Piskunov, Vladimir and Fomin, Vladimir, Strategic Management Accounting of Company Costs (June 30, 2016). International Review of Management and Marketing, 2016, 6(S5) 255-264., Available at SSRN: https://ssrn.com/abstract=2841672

Vera Manyaeva (Contact Author)

Samara State University of Economics

141 Sovetskoi Armii St.
Samara, Moscow 443090
Russia

Vladimir Piskunov

Samara State University of Economics

141 Sovetskoi Armii St.
Samara, Moscow 443090
Russia

Vladimir Fomin

Samara State University of Economics

141 Sovetskoi Armii St.
Samara, Moscow 443090
Russia

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