engleski

New Global Trends in Management Accounting and Croatian Practices

The main goal of this paper is to analyse the extent of changes in management accounting practices in some Croatian companies. In order to provide management at all hierarchy levels with relevant information management accountants use different techniques. Some of these techniques were developed many years ago and today are known as traditional management accounting practices. The traditional techniques for the last decade have been considerably criticised because they have not followed changes in technology and competitive business enviroment. In oreder to eliminate weaknesses of traditional methods in the recent past new techniques have emerged. Therefore, it is intersting to analyse how Croatian companies approach this issue in the light of their restructuring process.

New Management Accounting Practices; Croatian Practices

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