Research On Application Of Strategic Management Accounting In China Enterprises

At the end of the 20th century,the great changes have taken place in global economy. High-tech and information technology developed rapidly, traditional industrial economy transformed to intellectual economy, the global competition intensified, the trend of global economy integrity was speeded up. In this situation, the company was not only faced with the internal competition but also severe external competition. How to survive in the competition has become an important issue for each company. The company has to pay attention to external markets and competitors, make great efforts to gain and maintain the competing strength to get the chance for existence and development. On the basis of the change of management environment and management concept, the reform of management---strategic management took place in the 1980'. Company management rose to strategic level, management accounting, as the supporting system for decision, must be strategic, so the strategic management accounting came into being. At present, the research on strategic management accounting abroad is in its early stage, China is introducing it and the systematic research hasn't been done, the strategic management accounting is rarely applied in companies. Therefore it is of great practical significance that the enhancement of the research on strategic management accounting theory and application.This thesis begins with the strategic management's demand for management accounting and the limitation of the traditional management accounting , introduces strategic management accounting, discusses the theoretic system of strategic management accounting, analyzes the conditions of application in company, finally constructs the specific implementation step and the application in the company of China.The thesis includes three parts. The first part, including the first and second chapter, introduces the limitation of the traditional management accounting, the generation, the meaning, objective, character, principle of strategic management accounting; the second part, including the third chapter, introduces the application conditions of strategic management accounting in China's company. The third part, as the important part of this thesis, includes the fourth and fifth chapter. The fourth part introduces the specific implementation of the strategic management accounting, it includes constituting of the strategic management accounting objective, establishing the information system of strategic management accounting, cultivating the advanced company culture, implementing strategic human resource management, implementing strategic cost management, and strategic performance appraisement. The fifth chapter, taking a company as an example, introduces the application of strategic management accounting, summarizes the experience from the example, in order to make strategic management accounting serve the company management effectively, and provide the example for the extensive implementation of strategic management accounting in China.