Study On Application Of Strategic Management Accounting Of JC Coal Logistics Co.,Ltd

Modern socio-economic and scientific and technological development is so rapid,coupled to accelerate the process of economic globalization, production and operation ofinternal and external environment has also undergone a fundamental change, thecompetition has become increasingly fierce. Companies want to remain invincible in thecompetition, not only pay attention to changes in the external environment, but alsoconcerned about competitors, and traditional management accounting has been unable tomeet evolving business, so, while the use of strategic management accounting students.Strategic Management Accounting with the objective of maximizing corporate value, bycollecting, sorting, processing, analysis and business-related information, the use offinancial and non-financial indicators to help business managers to develop strategicobjectives, strategic decision-making, in order to enable enterprises to maintain long-termcompetitive advantage. It is the development of traditional management accounting andinheritance, is a modern enterprise management accounting developed to a certain stage ofthe product.This paper describes the status of research articles in the background, purpose,meaning and abroad related theories, using a variety of writing methods, leads contents ofthis article. Secondly, it introduces the basic theory of strategic management accounting.Including strategic management accounting concepts, features, objectives, basic contentand main methods. The theory part is an introduction to pave the way for the later actualbusiness. Based on the theoretical analysis of the coal storage and transportation, Ltd. JCanalyzed the status and problems of management accounting, management accounting andthe implementation of strategic necessity and feasibility. Then from the development of thestrategic objectives, the establishment of strategic information systems, corporate culture,human resource management, strategic cost management, describes the planning JC CoalLogistics Co Ltd Strategic Management Accounting, and finally the use of the BalancedScorecard method from a financial point of view, four internal operational point of view,the customer point of view, learning and growth perspective of performance evaluation ofenterprise strategy to enable enterprises to give full play to their strengths in order toimprove corporate strategic management is what we want to get results. Therefore, thecombination of coal storage and transportation, Ltd. JC actual business, strategicmanagement accounting research JC Coal Transportation Co., on the one hand to provideresearch ideas theorists, on the one hand help to strengthen their own strategicmanagement, has important theoretical and practical significance.In this paper, and draws on literature research, systems analysis, field research method,combining theory with practice and other research methods, reached the followingconclusions: First, the traditional management accounting has been unable to meet themodern enterprise management system, companies want development requires constantchange. Secondly, there is no absolutely perfect strategic management accounting system,each enterprise should analyze specific issues, in practice, the development of continuousimprovement, to find the most suitable for their own management system.