Management Accounting: Determining the Factor of Competitiveness and Competitive Advantages
Year: 2024
Type: article
Abstract: This article discusses the main directions of management accounting research, taking into account the determination of the competitiveness factor and competitive advantages of an economic entity. The purpose of management accounting is to study information taking into account investment obligations, determine the competitiveness factor, and competitive advantages. The work proposes a classification (grouping) of factors influencing business. It is in the context of such factors that monitoring activities and management accounting studies should be carried out to determine competitiveness and competitive advantages. It is concluded that all business factors studied by the management accounting system are interdependent and interconnected. By studying, analyzing and controlling them in the management accounting system, a business gets the opportunity to control and improve its level of competitiveness.
Source: Russian Journal of Management
Institution: Izhevsk State Agricultural Academy
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4401309010