Logo
Munich Personal RePEc Archive

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.

[img]
Preview
PDF
MPRA_paper_83093.pdf

Download (761kB) | Preview

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.

Atom RSS 1.0 RSS 2.0

Contact us: mpra@ub.uni-muenchen.de

This repository has been built using EPrints software.

MPRA is a RePEc service hosted by Logo of the University Library LMU Munich.