战略管理会计概念和实务研究

A Review to the Concept and Practice of Strategic Management Accounting

战略管理会计是建立在企业战略管理有关理论基础上 ,以管理会计手段 ,运用会计信息有效地服务于企业战略的新领域。对战略管理会计定义内涵的研究的主要目的在于界定归属于战略管理会计的实务范围 ,并寻求战略管理会计的整体框架和运行规律。研究表明 ,凡是体现战略性属性方法和举措 ,均可列入战略管理会计实务的范畴。目前 ,在实际应用中常见的战略管理会计实务主要包括三大类 :战略性成本计算和定价、竞争对手会计和品牌价值会计。随着我国市场经济的发展以及我国进入国际市场的步伐的加快 。

Strategic Management Accounting(SMA) refers to a new accounting field which serves effectively to the business strategy by means of management accounting using accounting information. It is based upon certain theories of srrategic management. The main aim of researching the definition and contents of SMA is to determine the practices included in the extent of strategic management accounting, and search for the total structure and tegularities of it. We come to the conclusion that all the methods and actions that embody the characteristic of strategy could be included in the practice of SMA. Nowadays, there are three categories of SMA practices being used in the businesses. They are 'strategic costing and pricing','competitor accounting'and 'brand value accounting'. Along with China's development of market economy and the quickening steps to the international market, the prospect of using SMA would be quite broad.