Research On Strategic Management Accounting In Modern Auto Enterprises

With the speedup of economic globalization, global competition is becoming fiercer, making the external environment of enterprises more and more uncertain, which urges enterprises to enhance their management activities to strategic management level. Especially after car industry's entry of WTO, numerous world brand of car producers crash into China market with the way of joint venture, pursuing large-scale and globalization production, which intensify the contradiction between demand and supply under the situation of car market in China getting large-scale international partition. With technical economy coming and economic globalization strength, the function of strategic management accounting in car enterprises will get more attention gradually. Strategic management accounting is an information system which supporting car enterprise management strategy. It has become current trend that strategic management idea was introduced into company financial activity to provide reference for internal managers in all levels to forecast,decide,layout,control and assess. From strategic management accounting's appearance in 1980s, it was in stage of theory research and technical discussion, while it was still in introduction stage in China at that time, with superficial understanding toward strategic management accounting not even applying. This paper takes finance management reformation in Dongfeng Nissan for example, explaining that under macro background of information economy and network revolution and with the reference of existing theoretical framework of strategic management accounting, focusing on the crying for car enterprise strategic management, demonstrating impersonally and reasoningly strategic management accounting's practical condition in application in car enterprises and the existing problems in actual usage. It let us understand how strategic management accounting penetrated strategic management idea to the management accounting information system in car enterprise, providing information for car enterprises management , making car enterprises to get permanent strategic competitiveness and accelerating to promote the application course of strategic management accounting theory in practice of car enterprise finance management.