This is an automatically translated description

The textbook reveals the content and basis of strategic management accounting. The essence of strategic cost management based on the concept of the value chain and costing of the full product life cycle, strategic positioning and analysis of cost drivers is considered. The basics of building a costing and management system by type of activity are outlined, and the role of management accounting in increasing productivity and managing the quality of activities is revealed. The influence of financial and non-financial indicators on the assessment of the development strategy of the enterprise and its centres of responsibility is clarified. The textbook is intended for students of basic higher education, master's programmes and retraining programmes.

It will be useful for management accountants, financial managers, executives, business owners, teachers, business trainers and business consultants, as well as anyone involved in the decision-making process regarding costs, pricing, operational and strategic planning, etc.