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metody zarządzania [Modern concepts and methods of management]. Warszawa, Poland: PWE. Bryson, J. M. (1995). Strategic Planning for Public and Nonprofit Organizations. San Francisco, USA: Jossey-Bass. Chandler, A., (1962). Strategy and Structure: Chapters in the History of the American Industrial Enterprise. Massachusetts, USA: M.I.T. Cretu, C., Gheonea, V., & Ivan, A. (2015). Balanced Scorecard - Strategic Management Tool of Performance in Public Institutions. Acta Universitatis Danubius. OEconomica, 11(1), 137-148. Gierszewska, G. (2000). Zarządzanie strategiczne

References Dykan V.L., Zubenko V.O., Makovoz O.V., Tokmakova I.V. & Shramenko O.V. (2013). Strategic management . Kyiv: Center of education literature. Dovhan L. Ye., Karakai Yu. V. & Artemenko L. P. (2011). Strategic management . 2nd edition. Kyiv: Center of education literature. Fedulova L.І. & Kolosh M.O. (2007). The innovation capacities of an enterprise: a factor for the efficiency of restructuring. Scientific works of Interregional Academy of Personnel Management, 3, 48-56. . Fisunenko P. А. & Lazhe M

. Strategické řízení a teoretické přístupy k procesu tvorby veřejných politik (Strategic Management and Theoretical Approaches to Policy-making Process). In Ochrana, F. (Ed.), Drhová, Z., Frič, P., Nekola, M., Novotný, V., Potůček, M. Rašek, A., Simonová, J. & Veselý, A. Strategické řízení ve veřejné správě a přístupy k tvorbě politiky, pp. 61-87. 1. vyd. Praha: Matfyzpress. Nemec, J. (2010). New Public Management and its Implementation in CEE: What Do we Know and where Do we Go? NISPAcee Journal of Public Administration and Policy. 3 (1), 31-52. Niskanen, W.A. (1998

1 Introduction A narrow area of the research encompasses demarketing as a segment of both strategic marketing and strategic management in the managing of intangible cultural heritage. The hypothesis set in this paper is that the WHS management system is specific for including very stratified areas of management, as well as numerous stakeholders at multiple levels. This is why, in their work, the authors correlate the problem area of strategic management and demarketing to prove their research hypothesis. Strategic management is defined as strategic planning

, Cambridge, MA. 5. Jones C., Hesterly W. S., Borgatti S. P. (2007), A general theory of network governance: Exchange conditions and social mechanisms , “Academy of Management Review”, Vol. 22 (4), s. 911-945. 6. Kanter R. M. (1994), Collaborative Advantage: The Art of Alliances , “Harvard Business Review”, Vol. 72 (4), s. 96-108. 7. Lowendahl B., Revand O. (1998), Challenges to Existing Strategy Theory in a Postindustrial Society , “Strategic Management Journal”, Vol. 19 (8), s. 755-774. 8. Moore B. (1995), The Death of Competition: Leadership and Strategy in the Age

Mission Statement [in] Journal of Business Strategies 25 (2), 2008, pp. 27-39. Courtney R. - Strategic Management for Voluntary Nonprofit Organizations . Routledge: London and New York 2002. Crittenden W. F. - Spinning Straw into Gold: the Tenuous Strategy, Funding, and Financial Performance Linkage [in] Nonprofit & Voluntary Sector Quarterly 29, 2000, pp. 164-182. Crittenden W.F, Crittenden V. L. - Relationships Between Organizational Characteristics and Strategic Planning Processes in Nonprofit Organizations [in] Journal of Managerial Issues 12 (2), 2000, pp


Technological social and cultural changes generated by the digital age have a significant impact on both individual and society as a whole [1]. Is the context in which our research aimed at revealing the extent to which SMEs in our country are prepared to cope with these changes and can adapt to an environment increasingly turbulent and unpredictable [2]. Based on the three hypotheses of our scientific approach, the method used was the quota for proportional distribution by counties, respectively the optimal-layered model for the distribution by fields of activity. As a means of investigation we used a questionnaire with 26 questions answered by 598 SMEs, the purpose being represented by identifying, on the one hand, the used methods of strategic management and, on the other hand, the uptake of digital means by them. The responses from the distribution of the questionnaire were analyzed by various statistical and econometric methods. In a first stage we used descriptive statistics to identify peculiarities of respondents to compare different homogeneous groups. In the second stage of analysis to determine statistical deductive conclusions, we used the analysis of variance, correlation and linear regression and ANOVA using SPSS software for Windows 16.0. Following validation of the research hypotheses, in the end of the work we formulated a series of proposals to improve the strategic management of SMEs in Romania in the digital age.

Bibliography Allen P., Maguire S., McKelvey B. (eds.), 2011, The Sage Handbook of Complexity and Management , SAGE, Los Angeles. Andriani P., McKelvey B., 2009, From Gaussian to Paretian thinking: Causes and implications of power laws in organizations , Organization Science, vol. 20, no. 6, pp. 1053-1071. Ansoff H.I., 1979, Strategic Management , Macmillan, London. Ashby W.R., 1963, An Introduction to Cybernetics , Wiley, New York. Barabási A.-L., 2003, Linked. How Everything is Connected to Everything Else and What It Means for Business, Science, and


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.

References Bartoňková, H. (2010). Firemní vzdelávání. Strategický přístup ke vzdelávání pracovníků . Praha: Grada Publishing. Bieche, E. (2003). Marketing Your Consulting Services . San Francisco: Pheiffer. Blažková, M. (2007). Marketingové řízení a plánovaní pro malé a střední firmy. Praha: Grada Publishing. Daňo, F. et al. (2005). Poradenstvo a outsourcing v marketingu . Bratislava: Publishing house EKONÓM. David F. (2010). Strategic Management: Concepts and Cases . Upper Saddle River, NJ: Prentice Hall. Königová, M. (2006). Jak myslet kreativně . Praha