Strategic Management Accounting Research, In Our Application

With the swift development of technology and global economy, the theory and method of traditional management accounting have not met the need of enterprise management, which seems especially evident on the strategic management. Though the strategic management accounting has existed not long, it has been concerned increasingly and will develop extensively. The traditional management accounting has not fit the need of strategic management accounting, which needs researchers and workers on accounting to get rid of the stale and bring forth the fresh, and also enrich and improve the theory and practice of strategic management accounting. It not only has the very important meaning of the enterprise management and development, but also has deeply impacted on the economic development of our country.Strategic management accounting is still a new subject now in our country, but it will be an inevitable trend to put it into practice in our country from the development of the whole world. Meanwhile, stepwise establishment of modern enterprise system and swift development of communication technology make the practice of strategic management accounting possible. A new business must have a process from birth, development to mature Many valuable materials on management accounting have been published and issued, but the understanding about the strategic management accounting is on the initial phase, and the research is not systemic and disputed not to meet the need of the practice. Therefore, it must be scientifically defined and inducted to practice theories and methods of strategic management accounting.The text analyses mainly that how the traditional management accounting is now and how will be in my country in the future. Combined with the condition of our country, the methods of traditional management accounting are discussed in detail, and showed with cases.During the detailed discussion, I think that China has the ability to carry out the...