| Autor: Teresa Kiziukiewicz | 389 |
Strony: 389-404
pełen tekst
THE USE OF BENCHMARKING IN STRATEGIC MANAGEMENT ACCOUNTING
Summary
One of the most important goals of strategic management is to ensure competitiveness of an economic entity, which is the necessary condition for its long-term activity. Therefore, the management is looking for an opportunity to constantly improve in different areas of economic activity. Benchmarking, which is a tool of the management accounting supporting the strategic management, can be helpful in achieving that aim. The paper presents areas in which benchmarking can be used in connection with entity’s competition strategy.
pełen tekstTHE USE OF BENCHMARKING IN STRATEGIC MANAGEMENT ACCOUNTING
Summary
One of the most important goals of strategic management is to ensure competitiveness of an economic entity, which is the necessary condition for its long-term activity. Therefore, the management is looking for an opportunity to constantly improve in different areas of economic activity. Benchmarking, which is a tool of the management accounting supporting the strategic management, can be helpful in achieving that aim. The paper presents areas in which benchmarking can be used in connection with entity’s competition strategy.