Strategic Management Accounting Application – Some Discussions for the Tourism Business
This chapter will introduce strategic management accounting (SMA), a modern analysis and forecasting tool that supports managers in making strategic management decisions to help businesses increase their performance in both financial and non-financial. By reviewing the literature and my empirical st...
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| Autor principal: | |
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| Formato: | Capítulo de libro |
| Lenguaje: | inglés |
| Publicado: |
IntechOpen
2023
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| Materias: | |
| Acceso en línea: | https://www.intechopen.com/chapters/87452 |
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| Sumario: | This chapter will introduce strategic management accounting (SMA), a modern analysis and forecasting tool that supports managers in making strategic management decisions to help businesses increase their performance in both financial and non-financial. By reviewing the literature and my empirical study about factors affecting SMA application in the tourism business, this chapter aims to help managers who work in the tourism business with some references and recommendations to decide on applying strategic management accounting, particularly SMA techniques. Following objectives of this chapter: - Understand strategic management accounting and strategic management accounting techniques - Understand the role of strategic management accounting in enterprises - Some propose applying SMA techniques in enterprises, specifically tourism businesses. |
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| ISBN: | 978-1-83769-141-8 |
| DOI: | 10.5772/intechopen.112064 |