Research On Customer Value Accounting

With the economic development and evolving, Accounting theory have been changed. From the early development of a single type to double-entry bookkeeping, from historical cost to fair value, etc., they all due to the economic development. The management accounting is also true, when it was discovered that the information provided by the financial accounting could not meet growing needs of corporate decision-making, the management accounting came into being. The cost of traditional management accounting theory research based-behavior, take the variable costing, standard cost accounting system and other management tools to meet the market ability as a business premise. With the full cost method of the financial accounting, it is a conceptual great progress, and make a great contribution for the development of enterprises made. With the rapid economic development, to strengthen internal management simply have been unable to meet the fierce competitive environment, strategic management is to solve the problem. Traditional management accounting theory also become the strategic management accounting theory.Strategic management accounting theory want to integrate internal information and external information, in order to help the enterprise to make decision. Because of strategic management accounting not just concern internal, many scholars have different definitions. So,someone think that any theory belong to the strategic management accounting theory, any problems are strategic management accounting issues, these problems brought great troubles for theorists. Therefore, this study is customer value-oriented for the strategic management accounting, hope to make some contribution for the theory of strategic management accounting.