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Titre: | La comptabilite de gestion : systeme de controle et d’execution de la strategie |
Auteur(s): | Sahel, Fateh |
Mots-clés: | Comptabilité de gestion |
Date de publication: | 2015 |
Editeur: | Université Khemis Miliana |
Référence bibliographique: | Université Khemis Miliana |
Collection/Numéro: | Revue nouvelle economique, N°13-Vol 02; |
Résumé: | For the past 30 years, cost management practices have been revolutionized, practitioners and
academic accounting have created new cost management forms that provide managers with
relevant information for decision-making, starting with the Activity Based Costing (ABC) in the
late of 1980s.
In this article we will try to shed light on the evolution of management accounting by explaining
the impact of environmental complexity and variety in the quality of the information that
managers need.
From what has been mentioned above we ask the following question: what is the role of
management accounting in the control and execution of the strategy? |
URI/URL: | http://dlibrary.univ-boumerdes.dz:8080/handle/123456789/5353 |
ISSN: | 2600-6979 |
Collection(s) : | Publications Nationales
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