Systematic Application Research Of Strategic Management Accounting Knowledge Architecture

International economy is in the midst of the adjustment period now,this period is also strategic opportunities of our country economic development.Facing various changes of today's economic environment and enterprise background,administrator are exploring the suitable way of development.With the enterprise strategic thought gradually,managers pay more and more attention to strategic management and then put forward higher requirements to management accounting.It requires them to outstanding strategic thinking.Not only refine the business operation activities,focus on the future development.Strategic management accounting is not a branch of management accounting,but the development of traditional management accounting;Strategic management accounting is not a simple combination of several methods,but the design and definite operation of management information system which is according to the characteristics of the enterprise inside and outside environment.Western countries research and apply the strategic management accounting earlier,while researches of our country are scattered and not systematic.We emphasis on a single aspect of application,that will cause the theory elements of strategic management accounting and the intrinsic logical relation not clear,even conflict.So the author attempts to integrate knowledge system of strategic management accounting,and design the integrity system under the theoretical direction and combine them through case.Comparing with the traditional management accounting,the article illustrates the definition of strategic management accounting and clears the theoretical concept of basic characteristics and management perspective.According to the theory instruction the article builds integrity implementation system,and attains the goal of strategic management accounting knowledge systematically,then applies to China state construction engineering corporation limited to realize the combination of strategic management accounting knowledge system and real-time systems.To build systematic implementation of the system helps to perfect the theory system and enterprise specific practices.This can promote efficiency of management in dealing with individual integrity under systematic differentiation.