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higher degree of integration of risk management and strategic management. Management accounting helps make risk … bankruptcy. The strategic management accounting risk matrix shows the probability and potential impact of each risk on accounting … data. A strategic plan and measurement of the effectiveness of risk-oriented strategic management accounting was developed …
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Relating to changes in global business environment the requirements on professional competences of controller were changed. This paper summarized the main conclusions of empirical research in Czech Republic. The research focuses on position of controller in organization structure,...
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Controlling" represents a new concept in the Romanian economic environement, being implemented successfully in very few companies. Unlike the German space where controlling is very well represented both at a practical level and in the academia, in Romania controlling can only be found at a...
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This essay provides a survey of the evolution and the developments of bookkeeping, internal cost accounting and … present times. It is shown that the developments in bookkeeping and cost accounting have regularly been a reaction to … accounting, which chronologically enumerate different techniques and practices, this text additionally delivers an outline of …
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Wenn Unternehmen ihre Geschäftsprozesse auf die Erreichung strategischerWettbewerbsvorteile ausrichten wollen, dürfen sie nicht nur Kosten senken,sondern müssen die Prozesse auf die Kunden und die Unternehmenszieleausrichten. Dafür ist es notwendig, ihre Wertschöpfung zu ermitteln....
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