Enterprise Environment and Strategic Management for Sme's, Evidence from Peja Region
Valon Kastrati
Abstract
During the last years, Kosova’s enterprises can be characterized by the effort to adapt on
new emerging conditions which appeared after the outbreak of the global economic
crisis in around 2007. Although economic revival is wistfully awaited, the recession still
exists in the Kosova’s economy with often fatal influence on many unstable enterprises.
In these turbulent times strategic management and planning takes an important role,
however is more or less neglected especially by the SMEs sector managers. It is therefore
necessary to improve management accounting mentality and achieve a more realistic
optical about cost management and strategy. In this respect, strategic cost management
helps them through the development and use of strategic management accounting
techniques related to aspects of external information needs to cope with uncertainty and
economic environment to support the decisions of a strategic nature.
Keywords: Automotive fuel, Strategic Management, accounting costs
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