期刊名称：Facta Universitatis. Series Economics and Organization
印刷版ISSN：0354-4699
电子版ISSN：0354-4699
出版年度：2012
卷号：9
期号：3
页码：297-309
出版社：University of Nis
摘要：In the conditions of company operation globalization, the increasing use of information technology, increasing complexity of business transactions, and increasing business risk, the role of competitive management accounting is becoming increasingly important, especially in making strategic business decisions. As a part of strategic management accounting, competitive management accounting positions the company to a place which has the best view of the existing and potential competitor activity, by creating a strong information base on competition, all with the aim of creating added value and improving the company operations. This paper aims to highlight the importance of competitive management accounting in strategic decision making, and on the basis of case studies in the world and empirical research conducted in Serbia, to highlight the importance of competitive management accounting in the world and to answer the question of whether the companies in Serbia use the information from competitive management accounting in business decision making?
