The Construction Of Strategic Management Accounting

In order to seek survival and development in the current intense market competition, enterprise needs not only scientific management of daily business activities, but also needs careful strategic thinking and strategic vision. Strategic management has become the trends of the enterprise. For management accounting, the emergence of strategic management requires management accounting to renew its idea, so strategic management accounting gets unprecedented attention. But compared with the traditional management accounting, it is a short time from the birth of strategic management accounting, and most of the related literatures are researching from its definition, characteristic, purpose, method, etc. And this thesis constructs strategic management accounting subject system from three aspects of theory, method and application.The strategic management accounting system construction requires the close integration of theory and practice, in this thesis, according to the definition and characteristics of strategic management accounting, the author constructs the disciplinary system for strategic management accounting from the combination of specification and empirical research methods.This thesis includes five chapters.Chapter one mainly discussed the background, purpose and significance of strategic management accounting. The rise of strategic management ideas and the defect of traditional accounting management promote the birth of strategic management accounting. Research of strategic management accounting has a strong practical significance.Chapter two constructs a theoretical system of strategic management accounting. The concept of strategic management accounting is first discussed. Then its characteristic, target, assumption and principle are analyzes.Based on the EBSCO and CNKI, chapter three builds up a methods system upon several related articles, which were published from 1997 to 2009, of strategic management accounting.Based on strategy circular, chapter four constructs a application system of strategic management accounting and introduces how the financial and non-financial information serve for strategic selection, implementation and valuation.Chapter five prospects the development of strategic management accounting in China in the 21st century.