<abstract xmlns="http://www.w3.org/1999/xhtml"><p>The type and amount of information needed by top management of large companies is primarily determined by the role of individual managers. Thus, managers at the top of the hierarchy in complex enterprises need information that is different from the information managers of individual divisions or strategic business units. Starting from these requirements, strategic management accounting has developed a number of ways to provide information aimed at shaping corporate strategy. In this regard, the paper will be discussed various aspects of performance measurement in multinational companies, as well as the tasks to strategic management accounting should meet within them. Bearing this in mind, the main objective of this paper consists in analyzing the importance of strategic management accounting is to successfully manage the performance of multinational companies. Adequate application of theoretical concepts and research methods chosen, the work is expected to extending domestic literatures in this field meet our economic releases to the role of strategic management accounting in the measurement and control of the performance of multinational companies.</p></abstract>

The type and amount of information needed by top management of large companies is primarily determined by the role of individual managers. Thus, managers at the top of the hierarchy in complex enterprises need information that is different from the information managers of individual divisions or strategic business units. Starting from these requirements, strategic management accounting has developed a number of ways to provide information aimed at shaping corporate strategy. In this regard, the paper will be discussed various aspects of performance measurement in multinational companies, as well as the tasks to strategic management accounting should meet within them. Bearing this in mind, the main objective of this paper consists in analyzing the importance of strategic management accounting is to successfully manage the performance of multinational companies. Adequate application of theoretical concepts and research methods chosen, the work is expected to extending domestic literatures in this field meet our economic releases to the role of strategic management accounting in the measurement and control of the performance of multinational companies.

Strategic Management Accounting Role In The Performance Measurement And Control Of Multinational Companies

University of Niš, Faculty of Economics, Serbia

Economic Themes

This chapter is distributed under the terms of the Creative Commons Attribution 4.0 Public License.

ULOGA STRATEGIJSKOG UPRAVLJAČKOG RAČUNOVODSTVA U MERENJU I KONTROLI PERFORMANSI MULTINACIONALNIH KOMPANIJA

The type and amount of information needed by top management of large companies is primarily determined by the role of individual managers. Thus, managers at...

Strategic Management Accounting Role In The Performance Measurement And Control Of Multinational Companies

Published Online: Oct 14, 2015

Page range: 436 - 460

Received: Jul 02, 2014

Accepted: Dec 29, 2014

DOI: https://doi.org/10.1515/ethemes-2014-0027

Keywords
strategic management accounting, measurement, control, performance, multinational companies

© 2014 Ivan Marković et al., published by De Gruyter Open

This chapter is distributed under the terms of the Creative Commons Attribution 4.0 Public License.

Strategic Management Accounting Role In The Performance Measurement And Control Of Multinational Companies

Published Online: Oct 14, 2015

Page range: 436 - 460

Received: Jul 02, 2014

Accepted: Dec 29, 2014

DOI: https://doi.org/10.1515/ethemes-2014-0027

Keywordsstrategic management accounting, measurement, control, performance, multinational companies

© 2014 Ivan Marković et al., published by De Gruyter Open

This chapter is distributed under the terms of the Creative Commons Attribution 4.0 Public License.

Keywords
strategic management accounting, measurement, control, performance, multinational companies