Applied Research On Strategic Management Accounting Of SG Iron And Steel Enterprises

In 2017,the operation situation of our steel industry has been improved,but the internal and external business environment of iron and steel enterprises is still very complex,especially in cost.There is a lot of pressure on control.Based on the survival pressure of iron and steel enterprises,the management concept of strategic management accounting is needed to help iron and steel enterprises to improve their economic benefits.The traditional management accounting only aims at the internal accounting work of the enterprise,but neglects the external environment of the enterprise.However,the strategic management accounting can integrate the internal and external environment of the enterprise and provide the necessary basis for the strategic decision of the enterprise.First of all,the background and significance of the thesis are put forward.Combined with the economic situation at home and abroad and the specific situation of the enterprise itself,it is analyzed and summarized.Then elaborated the strategic management accounting related theory,has laid the theory foundation for the following research.Secondly,it introduces the strategic management status of SG enterprises and the existing problems.This paper first introduces the general situation of SG enterprises,and analyzes the status quo of management accounting of SG enterprises from two angles: the competition situation of enterprises and their own conditions.By analyzing the present situation of SG enterprise management accounting,the author concludes the existing problems.Thirdly,Combined with the actual situation of SG enterprises,a strategic management accounting system is established,including strategic management accounting goal formulation,strategic management accounting implementation and strategic management accounting implementation effect evaluation.The objective of strategic management accounting is established by using the SWOT analysis method.The implementation of strategic management accounting mainly includes value chain analysis and cost driver analysis.The implementation effect is evaluated by the principle of balanced scorecard.Finally,puts forward some measures to ensure the implementation of the strategic management accounting of enterprise SG,to overcome in the whole process of the obstacles and problems,provide a good environment for the implementation of SG strategy,to ensure the smooth operation of strategic management of SG enterprise.