Research On Strategic Management Accounting Knowledge System And Its Overall Implementation Of The System

In the end of20th century, high technology and the development of information technology develop rapidly, global competition aggravate. Enterprises need, in this way, not only more perfect management in usual business but also strategy for long to survive and develop. Developing strategy management is fashion in enterprises, and it forces traditional management accounting renew its conceptions, e.g. Considering combine strategy management. That’s why strategy management accounting is being fonded both of theoretical and practice. It is well developed in western countries. Because of not enough time, in my country, it is in primeval step, the enterprise also is the strategic management accounting scattered method for specific applications, but the lack of integrity, cares for this and lose that, sometimes produces conflict, because there is no unified knowledge system, and the theory of strategic management accounting elements and its inherent logic relationship is an objective existence, therefore, the author in the knowledge integration, system architecture and the overall system design for the exploration and research, academic has a try.From strategic management accounting’s definition, the strategic management accounting theory is said. First, after analyzing its destinations, objects, ways and characters, you can see the system about it, and then researching the relations among them. Second, I make the entire strategy management accounting implementation of the system through the knowledge system. Last, I’ll show you an example for combining knowledge system of strategy management accounting and implementation of the system of entire strategy management accounting.On the construction of strategic management accounting knowledge systems attempt to combine the strategy management accounting’s theory, and the strategic management accounting knowledge system and application of the combination, design a general strategic management accounting system, the strategic management accounting theory structure is perfect, for the application of strategic management accounting and strategic management accounting of the enterprise expansion practice theory guiding role is a systematic attempt, exploration of a certain significance.