Application Of Strategic Management Accounting Theory In Investment Decision Making Of B Company

In modern enterprise financial management,strategic management accounting is a very important part.Compared with traditional financial accounting,strategic management accounting is based on financial accounting,guiding the formulation of enterprise's strategic decision making through the change of financial data.Strategic management accounting can provide more non-financial information for enterprise decision-makers,and these non-financial information can play a very important role in developing strategic planning and business investment decisions.The important role of strategic management accounting in enterprise decision-making based on in recent years,many enterprises in the investment decision-making process,more and more attention to the application of strategic management accounting,the main measure is the financial management departments to provide the corresponding decision-making basis from strategic management accounting perspective for corporate investment activities.Enterprises in the investment decision,the most important is the investment benefit evaluation and risk assessment,the main risk sources of investment risk is the risk of the enterprise,and the application of strategic management accounting,both in the evaluation of the benefit of investment,or in the evaluation of the investment risk,it will play a very important role.However,we should also see that many enterprises are still making a traditional decision-making way in making investment decisions,lacking scientific decision-making methods and ignoring the need of strategic management accounting,which,to a large extent,also makes investment risks significantly improved.Taking B company as an example,this paper studies the situation of B company's strategic management accounting in investment decision.First,it expounds the related concepts and strength of strategic management accounting,and the significance of the application of strategic management accounting in the enterprise investment decision.Then,it analyzes the current situation of B's strategic management accounting,including the organizational structure,main functions and contents of B management accounting department as well as the overall application status.Then it analyzes the problems existing in the application of strategic management accounting in B company in investment decision making,and puts forward some corresponding countermeasures and suggestions for these problems.Through the research direction in the investment decision of B company in the application of strategic management accounting,there are still some serious problems,such as lack of management departments,management accounting to strategic management accounting in the investment enthusiasm is not high,the lack of standardized investment decision-making process,strategic management accounting personnel professional level is not high the lack of perfect information management system and so on.B company should also pay attention to these problems and take corresponding countermeasures.For example,we should set up scientific strategy management accounting application consciousness,optimize management accounting department,set up perfect investment decision process,strengthen training for strategic management accountants,and establish perfect strategic management accounting information system.