Özet:

As a result of the changes and developments occured in information, communication and production technologies, production structure and the competitiveness of enterprises have changed. Enterprises that want to survive in today’s market with abnormal levels of competition should move their decision making mechanisms quickly and they should have optimal decision about their business structure and organization. While managers who make up businesses’ decision making mechanisms are administrating businesses strategically and getting the best decision about their own business, accounting datas which were used by managers comprise the most important information resource. In this study, businesses' that refuse “recording system” perception about accounting datas, at the same time add management implement to this perception have been evaluated getting ahead than the other competitors. Instead of only recording accounting datas, if businesses use these datas towards business’ strategical management process to make productive decision, they will implement their leading target. Businesses focus on this target in escalating competitive environment. Thus, they will manage to take several advantage than their own competitors perspective of managing strategically and affecting business future.

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