Research On Applications Of Strategic Management Accounting In China

Strategic management accounting (SMA) is the result of the development of strategicmanagement and management accounting to conform to the economic integrative andcompetitive drastically society course. SMA urge enterprises pay attention to not only theinternal information but also the exterior environment, and then ,make enterprises acquirecompetitive advantages and long-term development ,therefore, SMA receives the favor ofmany enterprises. Especially, with China joining WTO, all Chinese enterprises faceopportunities and challenges from domestic and overseas markets, as a result ,enterprises inChina must survey themselves and others, study SMA and put it into practice to succeed inthe fierce competition. Thus, it is important for us to research the applications of SMA .According to the above points , the thesis is divided into four parts. In the first part, theauthor introduces the purpose of the research, analyses the application actuality in China andother countries, then, point out the problem in China and the structure of the paper. Secondly,the prior conditions in the process of using SMA are illuminated in detail. And then, in thethird part that is the paper of the point, the author try to illuminate how SMA is put in practicearound the course of the applications of SMA, namely establishing the strategy,implementing the strategy, the evaluation of the strategy ,at the same time, making use of themethods in SMA. At last, for the sake of making SMA provide really services to enterprisesand exerting functions, the paper analyses deeply the model in applying SMA —the steellimited liability company in handan .