The Introduction And Application Of Strategic Management Accounting In New Era

As the new economy is coming, managers make great efforts to be in the ascendant by advanced theory & methods in field of management. In fact, all competitive ways can be said in a word-The Competition of Stratagem, strategic management have gradually become a guide of long-term development and concrete business for a enterprise, which needs a lot of Management Accounting' s message including inner&outer, financial&inf inancial, absolute& opposite, historical practical, so the enterprise can confine the operation, found the strategic target,constitute the stratagem, implement the stratagem, evaluate the strategic achievement and adjust the stratagenio As a matter of course, strategic management is crying for Strategic Management Accounting, which is the reason that management accounting is evolving into Strategic Management Accounting. This is the academic base of setting up Strategic Management Accounting.Strategic Management Accounting is a fiscal information systems , It affords and analyse data that strategic management needs, it' s emphases consist of cost , price, operation, market share, cash flow and requirement of resource, which reflect relatively level and change trend of fiscal information. Consequently the academic base of Strategic Management Accounting comes from the theory of Strategic Management, the theory of competitive advantage and farther application of the last word in Management Accounting including economic idea and the theory of management. Basic methods of Strategic Management Accounting not only comprise traditional analyse means, decision making means, control means, but also comprise new methods such as activity-based costing, target cost, value chain anahce, produce life cycle cost , the balanced scorecard(economic value added) in field of Management Accountingo This thesis introduces these new methods in three aspects in detail, those are programming in prophase, contro] of process and value of achievement. The thesis also provides some examples about the new methods.The introduction and application of Strategic Management Accounting is development trend of Management Accounting as a whole, which suits the progress of the era. Strategic Management Accounting is not the branch of Management Accounting, which keeps the character and function of Management Accounting, provide information for decision making and to be brainman for strategic decision.The functions of backup system for management decision depend on that means are applied into practice or not. To do this, we need to implement strategic plan, to apply the modern information technology (especially enterprise resource planning), to form enterprise' s culture, to improve the knowledge of employees, of course, the first step is to build the system of theorv&means.This thesis bend itself to study theory&means of Strategic Management Accounting. The thesis expounds. rising of Strategic Management Accounting, surroundings of the introduction and application of Strategic Management Accounting, means of Strategic Management Accounting that can applied in enterprise(including examples), sustaining condition for means' s application, in the last part , we discuss some problems about understanding of Strategic Management Accounting.At the present time, enterprises in China have different situation, this makes the applicability of Strategic Management Accounting is different. I believe that introduction and application of Strategic Management Accounting would become true as the progress of global economy and enterprise competition (especially for those high tech enterprise, they take the same pace with the world).