Strategic management accounting was introduced to China in the early 20th century, but it is still in the stage of theoretical research and academic discussion, and it has not been organically combined with the strategic management practice of enterprises, making it a powerful tool to promote enterprise system innovation and management development. Strategic management accounting is a highly applied subject. In the new economic era of global economic integration and enterprise management extending to the strategic level, strategic management accounting, as an important part of enterprise information system, can make a difference in assisting enterprises to implement strategic management. The key is that its theory must serve rich and vivid management practice, and should not just stay in pure theoretical research.

First, the characteristics of strategic management accounting

Strategic management accounting is a direct combination of accounting and management. It uses accounting data and other information, and adopts accounting, statistics and mathematics methods to predict and make decisions on future management, determine goals and make plans. The control and assessment in the implementation process aims to mobilize all kinds of positive factors inside and outside the enterprise and obtain the rapid development of the enterprise. Its characteristics and advantages are mainly manifested in the following aspects.

(A) strategic management accounting beyond the scope of an accounting subject, with obvious extroversion;

(2) Strategic management accounting pays more attention to long-term goals and overall interests;

(3) Strategic management accounting embodies dynamic, flexible and elastic;

(D) Strategic management accounting provides more non-financial information related to strategy.

Second, the basic objectives of strategic management accounting

The basic goal of strategic management accounting is to continuously improve the overall economic benefits of enterprises for a long time. It is consistent with the basic goal of accounting in concept and nature, but different from the basic goal of accounting in content. From the perspective of its own system, it puts forward more specific and more in line with its own development requirements. As we all know, local interests and overall interests, short-term interests and long-term interests are the unity of two pairs of contradictions. Local interests and short-term interests should be consistent with the overall interests and long-term interests, and local interests and short-term interests should be subject to the overall interests and long-term interests when they conflict. The determination of the basic goal of strategic management accounting determines the code of conduct of strategic management accounting. According to this basic goal, the purpose of strategic management accounting is to provide long-term and sustainable overall economic benefits for enterprises.

Three, the main content of strategic management accounting

The contents of strategic management accounting should include strategic planning, strategic decision-making, strategic cost management, comprehensive budget and comprehensive performance evaluation.

Strategic Planning

In the strategic planning stage, the development strategy of the enterprise is determined through the analysis of the enterprise environment and competitors. Enterprises must quickly respond to the influence of environmental changes such as economic factors, social culture, population factors, political and legal factors and technical factors according to their own characteristics and the characteristics of their industries, fully adapt to changes in the external environment, and accurately judge competitors' competitive strategies. By analyzing the value chain, core potential, value-added ability, quick response ability and endurance of competitors, we can determine the strength of competitors, make strategic plans according to their strategic differences, and determine their development strategies in a certain period in the future.

(2) Strategic decision-making

Strategic management accounting provides the information needed for the overall and long-term decision-making of enterprises from a strategic perspective. When making production and operation decisions, strategic management accounting uses cost-volume-profit analysis and nonlinear cost-volume-profit analysis under uncertain conditions to fully consider all possible related costs, so as to make the decision-making scheme more scientific and reasonable and serve the strategic objectives of enterprises to the maximum extent.

(C) strategic cost management

Strategic cost management is cost management considering the competitive position of enterprises. It emphasizes that cost management should pay attention to the competitive position of enterprises in the market, that is, consider the cost of products in the production stage. Strategic cost management includes three aspects: prior cost decision, in-process cost control and product life cycle cost management.

(d) A comprehensive activity-based budget

The preparation of budget must be based on the strategic development goal of the enterprise, and the current plan must be made according to the development plan and strategic decision determined by the strategic goal. The contents include project budget, business budget, responsibility budget and action budget.

(v) Strategic performance evaluation system

From the perspective of strategic management, performance evaluation is a bridge between strategic objectives and daily business activities. A good performance evaluation system can concretize the strategic objectives of enterprises and effectively guide managers' behavior.

Fourth, the development status of strategic management accounting in China.

Although China already has some conditions for implementing strategic management accounting, due to historical and practical reasons, the following problems must be solved in implementing strategic management in China at present.

(A) the use of strategic management is still in its infancy. The vast majority of domestic enterprises have a weak awareness of learning and mastering strategic management knowledge and applying it to practice, and their management vision is short-sighted. In the early stage of market economy construction, repeated allocation and waste of resources abound. It is difficult for enterprises lacking strategic awareness and strategic thinking to carry out strategic management accounting.

(B) The focus of enterprise accounting is still financial accounting. In practical work, management accounting is only an accessory of financial accounting. The existence of this situation leads to the lack of management accounting practice environment, accounting personnel can not get exercise, can not accumulate work experience, making it difficult to carry out strategic management accounting.

(C) the lack of strategic management accounting personnel. Many enterprises don't realize the importance of management accounting, they don't know enough about management accounting, and they lack the sense of being ahead. Managers and accountants of enterprises should not be encouraged to study and conduct extensive research. Moreover, the level of accounting education in China is still relatively low, and the quality of accountants and other managers can not meet the needs of strategic management accounting.

Five, the implementation of strategic management accounting countermeasures

Although China has some conditions to implement strategic management accounting, and some enterprises are actually using it, its application level is not high, and it also faces some difficulties in implementation. Therefore, the implementation of strategic management accounting in China should start from the following aspects.

(A) to coordinate the relationship between financial accounting and management accounting

Enterprises should get rid of the shackles of traditional accounting thinking, use strategic management accounting ideas and methods, integrate financial accounting and management accounting functions, and establish large-scale automation systems with suppliers, customers and banks through computer systems and network technologies on the basis of retaining the accounting contents, methods and technologies of traditional accounting management, collect and process information, provide corresponding management, financial status reports and forecast decision-making models, and provide information of external markets and competitors of enterprises in time, so as to facilitate timely.

(B) to strengthen the relevant theoretical research and innovation

1。 Further strengthen the research on the theoretical system of strategic management accounting;

2。 Develop management accounting content with the dynamic concept of strategic management and market orientation.

(C) update the concept of practice

1。 Cultivate extroversion and holistic concept. Successful strategic management enterprises should create and maintain lasting comparative competitive advantages;

2。 Cultivate strategic advantages and the concept of sustainable development;

3。 Cultivate the concept of people-oriented and continuous improvement.

(D) Strengthen practical operation

1。 Cultivate a permanent corporate culture;

2。 Carry out strategic management according to the actual situation of the enterprise, and then apply strategic management accounting;

3。 Adopt the implementation plan of pilot first and then implementation, and closely combine theory with practice;

4。 Speed up the development and application of management electronic computers;

5。 Improve the quality of management accounting personnel and build a professional management accounting team.

(E) cultivate a permanent corporate culture

1。 Carry out strategic management according to the actual situation of the enterprise, and then apply strategic management accounting;

2。 Adopt the implementation plan of pilot first and then implementation, and closely combine theory with practice;

3。 Speed up the development and application of management electronic computers;

4。 Improve the quality of management accounting personnel and build a professional management accounting team.

Conclusion of intransitive verbs

Strategic management accounting provides more extensive and valuable information related to strategic management outside the enterprise itself from a strategic height, redefines the connotation of management accounting from a higher starting point, overcomes the shortcomings and limitations of traditional management accounting, and makes it move towards a higher level. The breakthrough of strategic management accounting to modern management accounting is a major change in management accounting, which not only changes management accounting itself, but also has a far-reaching impact on modern financial accounting. It is conducive to reducing the management cost of various industries, strengthening the management level of various industries, better adapting to the development of the times and laying a good foundation for its own development.

References:

[1] Deng Houping. On the application of strategic management accounting in China [J]. Accounting Monthly, 20 12

[2] Xia Kuanyun. Strategic cost management. Strategic cost management [J]. Lixin Accounting Publishing House, 20 1 1

[3] Liu Yang. The strategic nature of strategic management accounting [J]. China Finance News, 2009.

[4] Li Jinbiao. Strategic management accounting and its challenges [J]. Finance and Accounting, 20 14

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