PREREQUISITES FOR ACCOUNTING SUPPORT IN APPLYING DIFFERENTIATION STRATEGY

Abstract

The paper is based on the thesis that the company com- petitiveness should be built on the basis of accounting support to strategic choices. Competitiveness at the sin- gle company level is, for the most part, a consequence of management activities. More recently, modern man- agement concepts are available to them, which also re- quire adequate information support. Hence, the content of the defined topic was intended to present the possi- bilities 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 contrib- ute to identifying the criteria of accounting information system success in achieving desired market position, but also in promotion, to a great extent neglected pos- sibilities of this part of information system, in domes- tic companies. Required adequacy of information sup- port is presented in the form of accounting instruments which can help in setting and implementing differentia- tion strategy.