MANAGEMENT CONTROL WİTHİN THE FRAMEWORK OF STRATEGİC MANAGEMENT ACCOUNTİNG

Abstract

Business organization structures, which have become complex, have become unable to meet today's management needs in the globalizing world. This situation pushed businesses to organize their activities into sub-divisions, which brought the responsibility centers to the agenda. In this study, success evaluation of responsibility centers within the framework of strategic management accounting is handled in a way to meet the needs. For this purpose, first of all, organizational structure and management control in enterprises were briefly mentioned, then responsibility centers and success evaluation were discussed. Finally, responsibility centers and the inadequacies of traditional accounting in valuation of success were mentioned, and thus a holistic approach to management control was adopted.