Essence And Applied Study Of Strategic Management Accounting

This paper makes a study of strategic management accounting (SMA) centered on its essence, and also discusses the trend of SMA's core topics in the future as well as the prospective application of SMA. Be sured mat the concept of SMA will pervade the whole management accounting information system.In the first chapter of introduction , with strategic management accepted by managers gradually,combined with the background of existed uncertainty of business environment ,the paper definitely strenthens the studuy and application of SMA.In the following chapter ,by introducing the process of SMA's formation and development, the paper sets forth the essence of SMA.In chapter â…¢, focusing on the essence of SMA, the paper explores the core topics of SMA during the stage of formation and the development tendency of SMA's core topics in the future.In the last chapter , the paper explores in detail the application of SMA , and also argues that studying SMA should integrate theory with practice and improve the application level of SMA.