strategy management accounting

In order to meet the needs of administration, management accounting is transforming into Strategy Management Accounting ( SMA).

为适应企业管理的要求，管理会计也在向战略管理会计转变。

We think that at first, management accounting for intellectual capital is an information system of knowledge management, then, it's a management activity whose feature is supporting strategy decision and management controlling.

我们认为智力资本管理会计首先是一个知识管理信息系统，然后才是一个以战略决策支持和管理控制为特征的一种管理活动。

Correspondingly, the combination of strategy management and management accounting generates the method and system of strategic cost management, which help promote enterprise' strategy position and low cost simultaneously, thereby to keep the enterprise's competitiveness forever.

与此相应，战略管理思想和管理会计相结合产生了战略成本管理的方法与体系，帮助企业提高战略地位的同时降低成本，获得和保持持久竞争力。

By analyzing some cases in chapter four, I introduce the application of strategy management accounting and put forward my idea of its application.

第四章，通过对几个案例的分析，介绍了战略管理会计的一些应用，并提出了自己尝试性的应用设想。

This article begins with the concept of the strategy management accounting, and then expounds the characteristics and main contents of the Strategic management accounting, finally discusses the application of strategic management accounting in China.

文章从战略管理会计的概念出发，着重阐述战略管理会计的特征和主要内容，最后对战略管理会计在我国的应用问题进行了探讨。

The application way of game theory in strategy management accounting

博弈论在战略管理会计中的应用途径

From the discipline construction angle analysis, in the accounting, the tax planning is supposed to be a part of tax accounting, in which strategic planning content, may be a part of the strategy management accounting or the formation" tax management accounting";

从学科建设的角度分析，在会计学专业，税务筹划应该是税务会计的组成部分，其中战略性筹划内容，也可以作为战略管理会计的组成部分或形成税务管理会计；