The Study About Integration Of Management Accounting Tools Based On Enterprise Strategy Management

Management accounting tools research belongs to the Management accountingsystem. In recent years, researches on management accounting tools are relativelyindependent, ignoring the characteristics that their roles in the region have bothoverlapping and intersecting, which can not play integration effect. To solve thisproblem, this paper focuses on the integration of Balanced Scorecard, comprehensivebudget management, Economic value added and Activity-Based Costing, emphasizingthe enterprise management accounting tools should be used in a "combination punches"forms.The research methods used in this article include literature analysis methods,practices theoretical research methods, summarized and comparative research methods.Paper starts from the management accounting tool application in the enterprise. First, itanalysis the enterprise in which large international and domestic environment; thenstudies their own characteristics and common; followed by this，conjunct with thestrategic management track to do the management accounting tool integration. Finally,do a systematic analysis to the integration framework，And in order to demonstrate theoperability of the integration framework, the paper conducted an application designabout the integration framework used in TCL strategic management.The essence of the management accounting tools is to manage the resources andthe activities. The key to the successful implementation is to establish and foster aproper culture of corporate governance, so owners and operators, managers andemployees, social responsibility and corporate responsibility can achieve a good unity.Management accounting does not directly provide the model to be used, companionscan apply the integration framework according to the actual situation inside and outside.Research on management accounting tools integration, in theory, help improve themanagement accounting system; in practice, not only conducive to the scientific ofbusiness management, but also effectively reduce costs, improve value creation andcore competitiveness.