A managerial accounting framework for the performance measurement and management of profit and cost centers of food – retailing organizations in dynamic environments

• Main Author: Λαμπρόπουλος, Ιωάννης
• Other Authors: Lampropoulos, Ioannis
• Language: English
• Published: 2022
• Subjects: Management accounting; Efficiency; Food retailing network; Ηorizontal growth strategies; Dynamic environment; Key performance indicators kpi's; Decision tree algorithm; Διοικητική λογιστική; Aποτελεσματικότητα; Δίκτυο καταστημάτων λιανικής πώλησης τροφίμων; Στρατηγικές οριζόντιας ανάπτυξης; Δυναμικό περιβάλλον; Δείκτες απόδοσης; Αλγόριθμος δέντρου απόφασης

The present thesis develops an operational efficiency managerial accounting framework for retailing networks in dynamic environments. The research is motivated by the fact that during adverse economic conditions, retailers focus on improving the operations of their stores, making operational efficie...