competitiveness, competitive strategy, management accounting, quality costing, feature costing, target costing, activity based costing


The paper is based on the thesis that the company competitiveness should be built on the basis of accounting support to strategic choices. Competitiveness at the single company level is, for the most part, a consequence of management activities. More recently, modern management concepts are available to them, which also require adequate information support. Hence, the content of the defined topic was intended to present the possibilities of accounting information support in achieving and measuring competitiveness, as identified based on customer attitudes about the key factors for company’s market success. Achieving such an aim would contribute to identifying the criteria of accounting information system success in achieving desired market position, but also in promotion, to a great extent neglected possibilities of this part of information system, in domestic companies. Required adequacy of information support is presented in the form of accounting instruments which can help in setting and implementing differentiation strategy.


Bhimani, A. & Bromwich, M. (2010). Management Accounting: retrospect and prospect. Oxford, UK: Elsevier.

Bromwich, M. & Bhimani, A. (1989). Management accounting: Evolution not Revolution. London, UK: CIMA.

Bromwich, M., & Bhimani A. (1994). Management accounting: Pathways to Progress. London, UK: CIMA.

Cokins, G. (2013). Top 7 trends in Management Accounting. Strategic Finance 12, 21-29. Retrieved from:

Drury, C. (1996). Management and Cost Accounting (4th ed.). London, UK: International Thompson Business Press.

Drury, C. (2012). Management and Cost Accounting (8th ed.). Andover, Hampshire, UK: Cengage Learning EMEA.

Dunk, A.S. (2012). Assessing the contribution of product life cycle cost analysis, customer involvement and cost management to the competitive advantage of firms. Advances in Management Accounting, 20, 29-45. Doi:10.1108/S1474-7871(2012)0000020008

Fredendall, L. D., & Hill, E. (2001). Basics of the Supply Chain Management. Florida/ Alexandria, Boca Raton USA: The St. Lucie Press/APICS Series on Resource Management.

Gajić, P. (2017). Upravljačko računovodstvo - strategijski aspekti računovodstvene podrške upravljanju ključnim faktorima uspjeha. Banja Luka, Bosna i Hercegovina: Ekonomski fakultet Univerziteta u Banjoj Luci.

Gajić, P. (2011). Izazovi upravljačko – računovodstvene funkcije u promijenjenim uslovima poslovanja. Zbornik radova sa 15. Kongresa SRRRS - Refleksije međunarodnih standarda finansijskog izvještavanja na računovodstvo, reviziju i poslovne finansije, 127-152, Banja Luka, Bosna i Hercegovina: Savez računovođa i revizora Republike Srpske. UDK 336.763.1:657.6, ISBN 978-99938-840-6-4.

Gajić, P. (2010). Model računovodstvene informacione podrške upravljanju ključnim faktorima tržišnog uspjeha preduzeća, Zbornik radova sa 14. Kongresa SRRRS - Uloga finansijske i računovodstvene profesije u prevazilaženju krize u realnom i finansijskom sektoru, 379-407, Banja Luka, Bosna i Hercegovina: Savez računovođe i revizora Republike Srpske. UDK 336.76:004, ISBN 978-99938-840-5-7.

Hansen, D. R., Mowen, M. M., & Guan, L. (2009). Cost Management: Accounting & Control. (6th ed.). Mason, USA: South-Western, Cengage Learning.

Horngren, T. C., Foster G., & Datar M. S. (2000). Cost Accounting - a Managerial Emphasis (10th ed.). Upper Saddle River. New Jersey, USA: Prentice Hall International, INC.

Horngren, T. C., Datar, M. S, & Rajan, M. (2015). Cost Accounting A Managerial Emphasis (15th ed.). Upper Saddle River. New Jersey, USA: Pearson Education, Inc.

Johnson, H., & Kaplan, R. (1987). Relevance Lost – The Rise and Fall of Management Accounting. Boston, USA: Harvard Business School Press.

Juran, J.M. & Gryna, F. M. (1993). Quality Planning and Analysis – From Product Development Through Use (3rd ed.). New York, USA: McGraw-Hill. Translation (1999). Planiranje i analiza kvalitete - od razvoja proizvoda do upotrebe, Zagreb, Hrvatska: Mate.

Kanji, G. K., & Asher M. (2006). 100 Methods for total quality management, London, UK: Sage Publications.

Kaplan, R. S., & Anderson, S. R. (2004). Time-Driven Activity-Based Costing, Harvard Business Review. November, 131-139. Retrieved from:

Kaplan, R., & Norton, D. (1992). The Balanced Scorecard – Measures that drive performance, Harvard Business review. January – February, 71–79. Retrieved from:

Porter, M. (1985). Competitive Advantage, New York, USA: Free Press.

Lučić, R. (2016). Analiza mogućnosti primjene integrisanog upravljanja troškovima u velikim proizvodnim preduzećima u Bosni i Hercegovini. Banja Luka, Bosna i Hercegovina: Acta Economica. 25 (14). DOI

Malinić, S. (2013). Računovodstveno izveštavanje u funkciji razvoja konkurentskih strategija, Računovodstvo 11-12. Beograd, Srbija: Računovodstvo, Savez računovođa i revizora Srbije, 49-57, UDC 657, ISSN 0023-2394.




How to Cite




Review article