Home  Journals  Economic Analysis: Theory and Practice  26(233) - 2011 July

Customer orientation in management accounting abroad

Available online: 12 July 2011

Subject Heading: Foreign experience

JEL Classification: 

The article considers the propositions of the statement on management accounting «Customer Profitability Management», which has been enacted by the Institute of Management Accountants in USA in 2010. The article also presents the results of the survey of manufacturing companies of USA, which has investigated the impact of customer orientation on the implementation of ABC system.

Keywords: management accounting, orientation, user, control, the profitableness, ABC system

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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