Munich Personal RePEc Archive

Business value created by management accounting

Daraban, Marius Costin (2018): Business value created by management accounting.

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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.

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