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- W2912932311 abstract "Process management in enterprises, including the management of logistic processes is of interest to both science and business practice. It requires information support to provide quantitative, valuable and qualitative information. Management accounting may be such a subsystem of information in a company. In the publication, the considerations were narrowed down to strategic management accounting. The aim of the study is: (1) to identify the role of strategic management accounting in the management of logistics processes; (2) to pre-define the need and direction for in-depth scientific research in the field of strategic management accounting in the implementation of logistics processes. The following hypothesis has been adopted: strategic management accounting generates a wide range of information on logistics processes, but in practice these opportunities are not used by managers and business owners. The hypothesis was positively verified within the framework of the research conducted with the use of literature analysis, results of the research project NN 113005839 carried out in 2010–2013, the author's own experience and pilot studies (direct interviews) in 10 enterprises" @default.
- W2912932311 created "2019-02-21" @default.
- W2912932311 creator A5024743631 @default.
- W2912932311 date "2018-01-01" @default.
- W2912932311 modified "2023-10-04" @default.
- W2912932311 title "Strategic management accounting in the management of logistics processes. Results of the pilot studies" @default.
- W2912932311 doi "https://doi.org/10.7862/rz.2018.hss.88" @default.
- W2912932311 hasPublicationYear "2018" @default.
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