Management accounting in achieving competitive advantage and bank controlling |
Our aim in this paper is to present a relatively complete theoretical and practical accounting system intended to meetthe needs of strategic decision-making in banks, which acts in the form of managerial accounting to adress the internaland the external environments in which the bank operates. In the complex economic circumstances, strategicaly oriented management accounting becomes a very important factor for successful long-term bank operations. Strategic management accounting focuses upon the analysis of the management accounting data of the company andits competition to identify and monitor business strategies.
Snežana P. Knežević, Slađana Barjaktarović Rakočević, Draginja Đurić |