Strategic Management Accounting Research

With high-speed development, the market-directed economy is ripe day by day. Global competition is sharpening. The enterprise has no choice but to stand at global altitude for selecting management's mode in guidance of strategic management and continuously makes suitable adjustment according to the environments so as to coordinate and balance the enterprises against environment and acquire whole competition superiority of the enterprises. The strategic management has thrown down the gauntlet against conventional accounting for management. It is urgently necessary to renew the sense, provide more extensive and more useful information related to strategic management, and particularly provide the information for strategic decision. Strategic management accounting refers to a new accounting field which serves effectively to the business strategy by means of management accounting using accounting information that provides and analyzes of the study of the basic theory and framework of strategic management accounting.This thesis is divided into five chapters, its elementary structure and main contents are as follows:Chapter one introduces the background of production of strategic management accounting 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 mainly discusses some theories of strategic management accounting. Then the basic concepts of strategic management accounting are first discussed. Then its basic theories, characteristic, target, assumption and principle are analyzes.Chapter three systematically summarizes advanced methods of strategic management accounting. There are two characteristics of strategic management...