Strategic and operative management

This section provides articles in the entire field of management with an emphasis on strategic management. In addition to the aims, issues and problems of firms, strategic management promotes forward-looking thinking, successful and sustainable planning, long-term profitability as well as rentability. Case-studies, methodologies and practical experiences are presented in this section in order to provide managers with the necessary skillset to attain sustainable balance and growth. Therefore management can fulfil the basic conditions and requirements of firms; in other words, it harmonises the businesses’ economic environment, strategy and structure.

Controlling strongly promotes management decision making which is indispensable to create and sustain the economic stability and dynamic development of a company. This section also provides information about new research results and controlling methods which became common in other fields of the management as well. We frequently publish the most developed and advanced solutions of controlling information support systems.

Our objective is to draw attention to the under-researched areas of strategic and operative management as well as to advocate the qualified decision making performance in addition to the traditional financial accounting, controlling and book keeping functions. We strongly believe that the mission of the financial accounting is not only to diagnose companies’ actual conditions but also to efficiently assist the decision making process.