| UGB253: Management Accounting for Business |
The business environment has become intensively dynamic and increasingly unpredictable in recent decades and, correspondingly, managing a company has become more demanding.
To achieve competitiveness, companies apply different strategies and management accounting should be used as one of the main supporting systems for strategy implementation.
In addition, the integration of management accounting practices is a matter of harmonization between the external and internal factors of firms and the management accounting practices.