期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：For a long time, management accounting has been used based on a predominantly technical approach
which strictly aimed at computing the costs. Gradually, to the management accounting it has been added a
decisional approach aimed at influencing the behaviour of those responsible for resource management.
But modern management requires new objectives of management accounting to help managers in the
strategic analysis of the firm; therefore we consider that it is necessary the reconsideration of the
objectives and tools of management accounting, using a strategic approach (external and prospective
view) that facilitates long-term decisions and to ensures a sustainable competitive advantage.
关键词：management accounting, strategy, decision making process, long-term
