Research On The Application Of Strategic Management Accounting In H Company

With the deepening of globalization,the competition in the market becomes more fierce.The high-tech companies that have just joined the competition market want to gain a foothold and occupy a place in the market.It is necessary to constantly strengthen innovation ability,enhance their core competitiveness,to rely on to win a turnaround battle on the basis of the advanced technological level.However,these emerging high-tech enterprises are too eager to purse develop development of technology,but ignore the construction of their own financial systems.Most companies still adopt traditional management accounting methods.Traditional management accounting always takes the ultimate goal of seeking the maximum profit.Its main functions are budget and control.It always pursues short-term goals,carries out short-term budgets,and neglects the long-term development of the company.In the accounting method,the traditional means are still used,or the accounting is carried out afterwards.Although the current management accounting mode has also made a contribution to profitability,it still fails to integrate with the actual situation of enterprises,and there are many problems in specific application.This thesis takes the high-tech enterprise of H as an example.Firstly it analyzes the current situation of its current management accounting,and points out the problems exist:ing in the H company.Then,aiming at the current situation of H company,it establishes a strategic management accounting system for H company and applies it in H company to solve its insufficiency in applying traditional management accounting and improve H company's strategic management level.This thesis first summarizes the literature and divides domestic and foreign literature into two categories according to specific applications and theoretical developments.On this basis,it also describes the relevant theories of strategic management accounting,and introduces in detail the emergence and development of strategic management accounting,its connotation,implementation elements,characteristics and basic content.After the theoretical statement,the typical representative H company of high-tech enterprises,is selected as a case company to analyze its existing application of management accounting.The H company first briefly is introduced,followed by analysis of its application status and existing problems.Then from the perspective of necessity and possibility,a tentative plan forH company to set up a strategic management accounting system is put forward.Subsequently,the basic assumptions and principles that need to be taken to establish a strategic management accounting system for H company is also introduced.Based on this,the H company's strategic management accounting system is designed which is divided into the planning subsystem,implementation subsystem,evaluation subsystem and information subsystem in four parts.After the design,the next step is to apply the H company's strategic management accounting system.Similarly,according to the planning subsystem,implementation subsystem,evaluation subsystem and information subsystem,it specifically describes the application of each subsystem.Finally,it makes a prospect and summary of the full text.It is hoped that the research on H company's strategic management accounting can help H company solve the current problems and realize its profit increase.At the same time,we also hope that through the case of H companies,more companies will be able to deepen their understanding of strategic management accounting and promote the application process in our country.