Research On The Application Of Strategic Management Accounting In SW Company’s Strategic Change

Under the background of the new normal of China’s economy,national supply-side structural adjustment,the transformation and upgrading of enterprises,enterprises experience resource constraints,environmental constraints,market pressures and policy control.There are the dual difficulties of limited development and weak transformation,which mainly reflect the problems of high development cost,great transformation pressure and great development difficulty.Many enterprises blindly pursue market hotspots,carry out strategic reform and implement diversified strategies,most of who end in failure,seriously deviate from the fundamental motivation of improving core competitiveness,and cause certain difficulties for corporate governance and strategic management.SW company mainly engages in SaaS and online game.Both businesses have entered the mature period,so that there are bottleneck,industrial transformation and technological upgrading in the business development.For several years,SW company has invested in national strategic emerging,culture,education and other areas,hoping to offset the impact of the decline of the original business through the development of the new business.But the results are always disappointing,most of the investments are failed and even lose money.Not only do not the investments reverse the decline of the business,but create a drag on the company.Taking SW company as a case,this dissertation summarizes the current situation and management problems of the company.Based on the analysis of internal and external environment,industry and competitors,SW company reposition the company’s strategy,set the targets of strategic management accounting.Furthermore,this dissertation also use the methods of strategic performance evaluation,strategic cost management,benchmarking strategy management,human resource management,corporate culture management,strategic accounting information system and other means,so as to ensure the implementation of strategic management accounting.After research on strategic change,the targets and specific implementation of strategic management accounting.It is proposed that strategic positioning must be based on the company’s own business,ability and experience,and pay attention to internal environment analysis.If Only focusing on the enterprise’s external environment,external policies and the difficulties of the industry,ignoring the internal environmental impact,and blindly pursuing strategic emerging industries and hot industries,the investment will fail and strategic targets will not be achieved.In order to achieve the targets of strategic management accounting,Strategic change need to analyze various environmental factor,to implement strategic management accounting.