The Application Research Based On The Orientation Of Competition In The Industry Strategic Management Accounting

In recent years, in the steady development of a favorable external environment and internal environment, China’s economic development is rapid, the well-off wishes will achieve and the scale of China’s retail sales industry is increasing. With the rapid development of the environment, the world retail giants have been the dominant industry in China, so the domestic market is at a critical moment. Entry of multinational retail enterprises promotes the transformation and development of the domestic retail industry, but also brings threats and challenges. Based on the above background, the strategic management accounting is needed to meet the development of retail industry. The strategy of management accounting emphasizes sustainable development and long-term interests of enterprises its judgment on enterprises in all aspects of its time, with emphasis on the overall situation, a wider field of vision, is more suitable for enterprise sustainable development. The supermarket is a typical retail industry, which is facing the external threats and internal competition fierce, is a choice for researching the retail industry is the most direct and practical. For in front of the fierce competition, the enterprise can’t doing nothing, if it can use the application of strategic management accounting functions and take the initiative to meet the challenge of the reality, it will achieve a competitive advantage. Based on the above considerations, The article is divided into five parts, in this paper, the first part is introduction, mainly introduce the selected topic background, significance and purpose, and analyze at home and abroad were summarized and reviewed. The second part mainly introduces the basic theory of strategic management accounting, including the basic concept of strategic management accounting, content and method, for the following research provides the theoretical support and design phase. The third part mainly introduces the necessity and feasibility of the retail industry strategic management accounting, study respectively from two aspects of necessity and feasibility. The fourth part mainly introduces the design of strategic management accounting application system in the retail industry and retail industry of strategic management accounting each link specific implementation method of the application, separately for each design and choice of strategy, strategy implementation and strategy evaluation of the three stages of application specific methods of analysis, The fifth part mainly introduces the strategic management accounting application of a supermarket, a design and application in the retail industry related suggestions are put forward.