Strategic management accounting: a case study of a utility Company

The objective of this article is to analyze the contributions of strategic management accounting in decision-making processes. To develop this objective, a case study was carried out in Codensa S.A, a Colombian public service company dedicated to the distribution and commercialization of energy in the country. The data collection and analysis methods were qualitative, using semi-structured interviews with key executives from the areas of Financial Planning and Control, Accounting and Business, with extensive knowledge of business management and more than three years of experience. Likewise, the research was developed by applying content analysis to the information obtained from academic journals and interviews. Finally, in this study it was found that the importance of strategic management accounting in organizations lies in being a support base for managerial decisions, providing tools, methods and analysis that are necessary to direct companies to achieve their strategic objectives. from an internal and external perspective, in the short and long term.