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2011, vol. 8, iss. 2, pp. 55-64
Role of accounting in creating competitive advantage in retail
University of Belgrade, Faculty of Economy

emailrlukic@ekof.bg.ac.rs
Keywords: strategy; critical success factors; techniques of measurement of critical success factors; price competitiveness
Abstract
In the retail sector the competition is very strong. For the purposes of efficient management of the competition - creating competitive advantage, it is necessary to have adequate accounting information. This is especially true of information about costs. They provide a basis for understanding the ways of lowering costs, increasing productivity, and to analyze the profitability of individual business segments. In this sense, accounting has a significant role in competition improvement and control. Bearing all this in mind, this paper will point out some aspects of the relationship between accounting and competition, primarily in the retail sector.
References
Blocher, E., Stout, D., Stokins, G., Chen, K. (2008) Cost management, a strategic emphasis. Boston: McGraw-Hill Irwin
Cox, R., Brittain, P. (2004) Retailing: An Introduction. Upper Saddle River: Prentice Hall
Gilbert, D. (2003) Retail Marketing. Harlow: Financial Times
Hansen, D., Mowen, M. (2002) Cost management: Accounting and control. Winfield: South-Western College
Kotler, Ph., Keller, K.L. (2006) Marketing menadžment. Beograd: Data Status
Levy, M., Weitz, B.A. (2007) Retailing management. Boston: McGraw-Hill/Irwin
 

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article language: Serbian
document type: Review Paper
published in SCIndeks: 30/03/2012

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