Strategic Management Accounting: Theory, Methods, And Applied Research

This dissertation expatiates the basic of strategic management accounting and its advanced methods. It also introduces application of strategic management accounting in some businesses and my tentative ideaThe dissertation is totally divided into four chapters. Chapter one introduces the strategy management and discusses the defects of traditional management accounting. It is necessity that traditional management accounting must grow to be strategic management accounting, since strategic management needs a lot of information while traditional management accounting has many defects.Chapter two discusses theoretical basis of strategic management accounting and its beginning theory. In the foundation it set up the framework of basis theory of the strategic management accounting. It must resolve three problems before completing the framework. The first, what should be used as the foundation of the theoretical structure. The second, the logic beginning of the theory construction should be what. The third is how to design the structure.In chapter three the dissertation systematically summarizes advanced methods of strategic management accounting. There are two characteristics of strategic management accounting methods: regarding customer and market as its guide; dealing with affairs from a developing views. The methods are an important part of strategic management accounting. They can offer more valid information for strategy management. But they need us continuous efforts to make us content.It is at initial stage of application of strategic management accounting. By analyzing some cases in chapter four, I introduce the application of strategy management accounting and put forward my idea of its application.