hrvatski

Naznake strategijskog računovodstva u knjizi "O umijeću trgovanja"

The application of the strategic management instruments gains preference as they assure the leveling of various facts and pieces of information onto the common valuable expression which ensures the realization of the thesis by which “ everything measurable is improvable” . Both their image and the continual effectuation of good business results represent the presumption of good positioning of the business system (trader) within the target market, while the means of obtaining it must be suitable to the space and the time. The suitable method of obtaining everything mentioned was recognized and described transparently to his contemporaries by Benedikt Kotruljević, whose ideas can be adopted successfully within the contemporary conditions, where innumerable new possibilities can be obtained, but the basic principles remain unchanged. Within such a context the possibilities of the contemporary strategic accounting are recognized within this paper, in order for the strategic goals to be transformed into operative starting points (budget). Consequently, the instruments of the strategic accounting can be compared to a light-house showing the management the right way towards the desired goal.

strategijsko računovodstvo; Benedikt Kotruljevic; BSC; trgovac; računovođa

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