Contents And Methods Of Strategic Management Accounting

　　一、戰(zhàn)略管理會計的內容

(1) formulate strategic objectives.

The strategic objectives of an enterprise can be divided into three levels, namely, the company's strategic objectives, competitive strategic objectives and functional strategic objectives.

(two) pay attention to giving full play to the value of people and the creative ability of knowledge.

Human capital will become an important element of property rights. Intangible asset management will become the core content of strategic management accounting, and knowledge productivity will become the primary and key factor of economic development.

(three) implementing effective strategic cost management.

Strategic cost management mainly studies all aspects of cost impact from a strategic perspective, and further finds ways to reduce costs.

(four) attention to human society and natural environment will become a long-term research topic of strategic management accounting.

Social responsibility accounting and green accounting will become an important branch of strategic management accounting, and enterprises will actively pursue the integration of their own interests and environmental benefits.

Two, strategy management accounting method

The basic method system of strategic management accounting consists of five parts.

(1) activity-based costing (ABC).

The activity based costing (ABC) overcomes the shortcomings of the indirect cost responsibility under the traditional costing system, and makes many previously uncontrollable indirect costs become controllable in the activity based costing system. At the same time, it greatly expands the scope of cost accounting, improves the cost allocation method, provides timely and accurate cost information, and optimizes the performance evaluation standard.

(two) social value chain analysis.

Its contents include four aspects: social value chain analysis, industry value chain analysis, enterprise internal value chain analysis and competitor value chain analysis.

(three) target cost method.

Target cost method is an analytical method for determining the target cost of product cost in order to achieve financial performance in enterprises.

(four) methods of early warning analysis.

Through longitudinal analysis and horizontal comparison, it alerts the management to potential opportunities and problems that may affect the financial situation of enterprises, and seize opportunities and prevent them from happening.

(five) other analytical methods.

Such as evaluation analysis, product life cycle cost method, quality cost analysis and so on.

Three. Development and improvement of strategic management accounting in twenty-first Century

Looking forward to twenty-first Century, strategic management accounting will make considerable progress.

It is mainly embodied in two aspects:

(1) in terms of technology, firstly, the speed of technological innovation and dissemination is greatly accelerated, and this rapid change shortens the life cycle of products.

Secondly, with the coming of the era of knowledge economy, people emphasize the importance of knowledge to enterprises to maintain their sustainable competitiveness, and pay more attention to the extensive use of information tools, establish and maintain a system that can provide two information of financial accounting and management accounting at the same time, which will be generally accepted by enterprises of all sizes. This change provides material conditions for the development of strategic management accounting.

In addition, the increasing importance of human and knowledge elements to the development of enterprises will require strategic management accounting to provide sufficient information to enable decision-makers to determine whether to invest in manpower and technology, and to evaluate the input and output efficiency and effectiveness of human and technological investment decisions.

(two) in the aspect of economic globalization, the globalization of resource allocation makes the strategic management accounting system of enterprises unable to analyze the time of their static analysis while analyzing the resources of their competitors and competitors, and dynamically analyzing the future trend of resources. On the one hand, the strategic management system should strengthen the collection of information, while paying attention to the analysis of the globalization of enterprise products or services being consumed, so as to adjust its global strategic deployment as soon as possible and find new customer demand directions.

The application of strategic management accounting is mainly in three aspects.

The first is the analysis of competitors.

The second is performance measurement.

Third is the strategic management of commodity market life cycle at different stages.

The strategic plans and strategic plans of enterprises are different at different stages, and the evaluation of their performance is also different.

Through the strategic management at different stages, enterprises can get the best performance in the whole commodity market life.

(1) the training of management accounting knowledge and skills is of equal importance to business managers and accountants.

The development of strategic management accounting not only challenges the management accounting personnel, but also puts forward new requirements for functional managers. Especially when the application of management accounting is not very common in China, it is especially important for management accounting training of business department managers.

　　(二)管理會計系統可以歸屬于職能管理部門或者會計部門。這種選擇的直接目標應是在最經濟的條件下有助于管理效率的提高。