of Strategic Management Accounting
Strategic management accounting is an emerging research field abroad. Its complete theoretical and methodological system has not yet been established, and domestic research has just started. The author believes that from the development process and characteristics of strategic management accounting, the strategic management accounting system is centered around strategic management and should include four aspects:
- Analysis of the external environment of the enterprise
Environment is a double-edged sword for enterprises. On the one hand, it provides opportunities for enterprise development, but on the other hand, it restricts the business activities of enterprises and may even bring risks. Enterprises must fully adapt to environmental changes. In the context of rapid development of high-tech and extremely fierce market cuba leads competition, the sensitivity and responsiveness of enterprises to environmental changes and the degree of adaptation to environmental changes in a sense determine the development prospects of enterprises. Accounting information related to the formulation and implementation of corporate strategies includes not only internal information of the enterprise, but also information related to the external environment. The purpose of strategic management accounting to collect and organize information related to external environmental factors of enterprises is to enable enterprises to modify their original development strategies and formulate new development strategies according to changes in the environment, so that corporate strategies can be established on a scientific and reasonable basis. For example, strategic management accounting determines the latest investment by analyzing and judging the changes in the economic cycle.