Organization of Management Accounting Information in the Context of Corporate Strategy

The purpose of this paper is to examine the relationship between strategic decisions and cost management in Bulgarian small and medium-sized enterprises, emphasizing the role of accountability in relation to the implementation of strategy, as well as offering practical solutions. To achieve the purpose of this paper, following basic methods are used: the method of analysis and synthesis; methods of the descriptive statistics, the comparison method, and the case study method.The results and findings of this paper in a more elaborated and depth form will enhance the methodology for corporate strategic planning connecting it to management reporting of small and medium-sized businesses. The results stemming from the research can also find a place or be further developed in the management practice of small and medium-sized enterprises.