Research On Strategic Management Accounting Of Enterprise

With the speedup of the process of economic globalization, global competition is becoming fiercer, making the external environment of enterprises more and more uncertain, which urges enterprises to enhance their management activities to strategic management level. Urged by the roily external environment and China' s entry of WTO, enterprises in our country are eager to assimilate advanced technological achievement and management experience from other countries. On basis of modern management theory, using a series of special methods and techniques, management accounting collects related data and provides criteria for inner management staff of the organization at all levels to forecast, make decisions, plan, control, evaluate and assess. Study on management accounting in foreign countries has been developed to the stage of strategic management accounting. While in our country, the study on it is still at the stage of introduction and citation with superficial understanding of it and not having formed a system. At present, there is a serious phenomenon of paying great attention to financial accounting but making light of management accounting in accounting work in our country, making the management accounting often neglected by many enterprises because they know little about it. With the advent of knowledge economy and strengthening of economic globalization, the function of management accounting will be paid more attention to with each passing day and strategic management accounting will develop rapidly with its ideas permeating in the whole management accounting information system. It will provide the management of the enterprise with information and help the enterprise to acquire everlasting strategic competitive power.Based on the actuality, this paper first discusses the inevitability of the existence of strategic management accounting from the aspect of strategic management, then builds a frame of fundamental theory of strategic management accounting, brings forth the definition of strategic management accounting made by predecessors from different layers and summarizes the concept and characteristics of strategic management accounting, the problems to be solved by strategic management accounting, the basic hypothesis it depends on and the fundamental principles it should follow. On the basis of the frame of fundamental theory, this paper outlines a content frame with the laying down of strategic management objectives, strategic management information system, strategic cost management, strategic investment decision and strategic evaluation of performance as the main part. Finally, in view of business management practice of enterprises in our country, the feasibility of carrying out strategic management accounting in our country is studied. The establishment of modern enterprise system, practical experience of business management, practice of some enterprises, development of information technology and improvement of personnel quality etc have made it meet the condition to carry out strategic management accounting in our country. Yet for a long time past, the problems of paying great attention to financial accounting while making light of management accounting and lack of strategic management accounting personnel and the fact that the application of strategic management accounting is still at its primary stage restrict its extensive use in our country. In order to speed up the step of carrying out strategic management accounting in our country, we should coordinate the relationship between financial accounting and management accounting, integrate financial accounting and management accounting, strengthen the study and innovation on relevant theory, renew our concept andstrengthen practical operations. We should first try out strategic management accounting in enterprises whose management is quite good, then follow in order and advance step by step to carry out strategic management accounting overall.