Business value created by management accounting

Daraban, Marius Costin (2018): Business value created by management accounting. Published in: CBU International Conference Proceedings , Vol. 6, (2018): pp. 76-80.

Abstract

Porter stated in his value chain concept that business support activities are contributing to the value creation process of a business organization. Management accounting is a classical business support activity that contributes to the business organization value chain. Can this value contribution be somehow determined or quantified? The present paper is highlighting one possible alternative to determine the value contribution by using value driven performance indicators.

• Item Type: MPRA Paper
• Language: English
• Keywords: value chain, management accounting, business value
• Subjects: D - Microeconomics > D4 - Market Structure, Pricing, and Design > D46 - Value Theory; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M0 - General > M00 - General; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M2 - Business Economics > M21 - Business Economics; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting

References

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Daraban, M. (2017). Economic Value Added - a general concept review. “Ovidius” University Annals, Economic Sciences Series, 168-173. Retrieved 11 20, 2017, from http://stec.univ ovidius.ro/html/anale/ENG/2017/Section-III/9.pdf

Daraban, M. C. (2017). Management Accounting as a Knowledge Based Organization Value Driver for the 21st Century Business. “Ovidius” University Annals, Economic Sciences Series, XVII(1/2017), 162-167. Retrieved 11 10, 2017, from http://stec.univ ovidius.ro/html/anale/RO/2017/Section-III/8.pdf

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