Strategic administrative accounting as a component managment system of the enterprise

Abstract

Abstract. To prevent the risks associated with the environment is not always possible. However, better informing and operative management at the strategic level management could reduce much of the risk. In order to have the necessary input information, strategic analysis should take it as a reliable source within the company and outside. The structuring of this information is advisable to put on the system of strategic management accounting. In order to determine the place and the role of strategic management accounting in the management of the company and to determine its relationship with strategic analysis, you must first understand the definition of the term, since economic literature can meet very different views and approaches. To begin with, at the beginning of the 2000s, the term "strategic management accounting" was missing in the majority of authoritative textbooks on management accounting. Today, the global accounting science formed two major trends; each of them has its own view of the nature and the essence of strategic management accounting.