Research On Improving The Management Performance Of A Company Based On Strategic Management Accounting

In the rapid advance of economic globalization today,the development of the market economy change rapidly,more and more scholars have realized the production and operation of enterprises must pay attention to strategic management,strategy oriented development can better adapt to market changes,survival and development will not be eliminated in the increasingly fierce market competition environment.In terms of finance,the concept of strategic management accounting has been put forward by Simmonds since 1981.More and more business managers begin to attach importance to this theory and try to apply it to the actual operation of enterprises.Although the research and application of strategic management accounting in China is relatively late,but the research on strategic management accounting in recent years have been paying more and more attention,more and more enterprises realize that traditional management accounting has not been able to meet the actual needs of enterprise management,so all kinds of enterprises have tried to introduce strategic management accounting,in order to improve the performance of an enterprise.Therefore,the method and method of the application of strategic management accounting in the enterprise has become a hot issue in recent years.In this paper,a combination of literature analysis and case analysis is used to combine the theory and practice of strategic management accounting.It is hoped that we can combine theory with practice to explore the way to improve The first part is the theory part,introduces a series of methods and contents of strategic management accounting purpose and the related research background,this paper relates to the system and reviews the theory of strategic management accounting research achievements at home and abroad,and strive for the case study in this paper pave the way.The second part is the case.First,the introduction of the case company,the internal and external value chain to the data and industry data were analyzed,followed by analysis of the macro environment of the development of A company,and A company were analyzed five business,understand the basic situation of the company's business development.Through comparison of A company's actual operating conditions and industry analysis,we found that A problems such as unreasonable profit level,cost control ability is poor,the level of risk control is poor,such as the narrow scope of commodity circulation in business management,these problems seriously affect the business performance of A company,and the causes of these problems are summary.Finally,considering the internal and external factors,methods of strategic management accounting based on established a series of business development strategy,including the strategy formulation and implementation aspects and put forward relevant suggestions,in order to provide reference for improving operating performance of A company.