Of strategic management accounting application in China

Abstract: Strategic Management accounting and basic concepts related to the Application status in our country made a brief overview and Strategic Management accounting in China for the Application of the existing status quo solutions put forward.

Keywords: Strategic Management accounting, Applications, solutions

First, the meaning of Strategic Management accounting and features
Strategic Management accounting is a new management accounting system. It is in the traditional management accounting information provided can not meet the needs of strategic decision-making situations, to meet and promote the strategic management thought came into being. It requires management accounting from the needs of strategic management, attention to corporate external environmental information and control procedures. not only specific to a particular phase of the strategic goals of adaptation, but also to help achieve strategic objectives, from the time, space, and traffic flow are significantly break through the traditional management accounting qualification, a tremendous shock to the traditional theory of management accounting system. Compared with traditional management accounting, strategic management accounting has the following characteristics.

First, extraversion. Strategic management accounting changes in the external environment-oriented enterprises to develop business-related decisions on the premise that to fully analyze and master enterprises pay close attention to the external business environment and the industry and market dynamics, thereby expanding the collection of accounting information, order, the report range and angle. The traditional management accounting is only for information within the enterprise to make a single accounting.

Second, the holistic approach. Strategic management accounting information gathering involves a wide variety of factors into account, so that the information collection and integration of not only financial information should be considered also added a number of important non-financial information.

Third, the right to degeneration. Strategic management is a dynamic management, contingency management thought this necessary requirement for strategic management accounting in the changing conditions of the external environment, decision analysis, to further enhance the strategic relevance of accounting information.

Fourth, the long-term. Strategic Management Accounting focus more on long-term development and sustainable management. It is primarily targeted at long-term strategic business planning and decision-making, so that competitive advantage and lasting stability, analysis and evaluation of long-term interests of companies capital investment.

Fifth, the process control. Strategic management accounting control, mainly through the process of production and operation of the enterprise and enterprise in all aspects of the overall objectives linked to the process control to ensure the realization of strategic objectives and improve the control effectiveness, will help enterprises The overall advantage.

Second, strategic management accounting Application in the sense of
1. Reversing a business idea, give full play to the role of management accounting
Accounting is an important aspect of business, related to business performance, management performance development. In order to better integration of accounting and management, so that complement each other, it must play a strategic effectiveness. Strategic Management Accounting implementation will turn a business in the past only focus on short-term interests, only concerned about the status of their business model, so business operators can guide the business strategic level, to develop long-term interests of management decision, the full management and accounting will be combined, and enterprises to healthy competition naturally achieve survival of the fittest.

2. Break through the traditional scope of accounting in the accounting entity
In order to achieve strategic management, from the height of the strategic business context, companies must always pay attention to changes and trends in the external environment, it is necessary to adjust according to changes in corporate strategic plan or strategic plan to take more effective, full use of limited economic resources, to ensure enterprises to survive in a turbulent environment and development. according to Porter's theory of American scholars, in a competitive environment, companies will face five competitive forces are: the ability of suppliers to bargain, the client's ability to bargain, alternative threat, Xiancun competition between rivals, the invasion of new competitors. These factors influence the competitiveness of enterprises, it covers the cost accounting information clearly beyond the scope of a single accounting entity. These competitive information, and conduct your business necessary for strategic decision-making, strategic management accounting must strive for.

3. People-oriented concept will be integrated into the operation and management
Business is no doubt in the business plays a vital role, but its development also depends on the decisions of the executive staff. Decisions are the level of the extent of implementation, the implementation of the good or bad effects, and all the feedback after the execution of play an important role in business. because corporate decision-making, improved waste even have to depend on these factors established. can be seen, human resources, operational processes across the enterprise to play a key role. The Application of strategic management accounting must be strategy into the people-centered thinking in the accounting management and accounting to improve accounting efficiency and enhance its availability.

4. Promote Social Responsibility report system of continuous improvement
Social Responsibility report is a different reporting format of financial reporting, it is the sustainable development theory and strategic management theory established. It from the perspective of sustainable development of enterprises evaluating corporate Social Responsibility, is to be evaluated from the internal model . At present, only 100 listed companies publish Social Responsibility reports. The report of the company operation more transparent and make information available to users of the accuracy of the information, greatly improved reliability, ease of information users can make investment decisions, greatly reduced the investment risk.

Third, strategic management accounting application status in China
1. Lack of complete theoretical system and framework can be referenced
Strategic Management Accounting in the last century has been gradually introduced into China 80 years, and individual enterprise applications and achieved great success. But this is only one example of the performance. Because of its short introduction, the theoretical system and the literacy level is not perfect high, so there is no perfect business operators to refer to the theoretical framework, operability greatly reduced.

2. The lack of proper business values
Corporate separation of ownership and management rights to enterprises operating in an awkward transition phase, business owners and corporate profits are not linked to the status of the business operators lack of management, is relatively relaxed constraints, the lack of enthusiasm in the management of innovation. Transfer affixed to the Research Papers Download http://www.hi138.com 3. The business environment is not conducive to the development of strategic management accounting
From an accounting point of view of development, the environment plays a vital role in the development process from an accounting point of view we can learn strategic management accounting will also be the accounting environment. From the macro environment, our current laws legislation is not perfect, relatively speaking, the market economic system is not perfect, a complete set of e-commerce did not achieve widespread popularity, from a microscopic point of view, the internal environment is not conducive to the development of strategic management accounting. As business operators itself for the level of awareness of strategic management accounting is not enough, not strong desire to study, so they can not play a leading role in full, together with relevant aspects of business professionals are not paid enough attention to that strategic management is the traditional management accounting play a supporting role, is not willing to this regard, the cost of paying too much, resulting in no use of strategic management and development of land.

Fourth, improve the application of strategic management accounting in our proposal
1. Establish a sound framework for strategic management accounting theory
Theoretical basis is the foundation of strategic management accounting, from the basic role grasp the basics of building a complete frame of the beginning, to the appropriate application of strategic management accounting rule-based structure to provide context. First, we should introduce modern Western art theory and on this basis, combined with the current global economic situation and China's national conditions and development of China's market economy suitable for use in the theoretical framework, this design a theoretical framework of strategic management accounting system is a redefinition of the Western theory is a framework with Chinese characteristics and methods. Strategic Management Accounting is a multi-discipline integration, strategic management and management accounting is not just the simple addition, but also in the same time concerned about the two convergence marketing, economics, and other important areas of the theory, so that the establishment out of the system was sound and rich, to guide management and accounting.

2. Change the business's value orientation
Business plays in the business the role of Consul General, and his decision about the fate of the entire enterprise. Those who wish to improve the management of enterprise managers enthusiasm, arouse their sense of innovation and potential to be the first to the value orientation of enterprise managers and business interests are linked, then the business operators to bear responsibility for the operation of enterprises, so as to allow enterprises to study the managers could not help management science, to explore strategic management accounting in the enterprise application.

3. Strengthen internal and external environment, and promote the development of strategic management accounting
Focused strategic management is to always pay attention to changes in the external environment to enable enterprises to make timely changes in the decision-making. Then, create a favorable external environment for corporate business strategy will be significantly promote the development and operation of management accounting. Of course, corporate strategic management accounting accounting and decision-making one of the main sources of information is internal, the internal environment will undoubtedly improve and optimize the corporate strategy is to promote the maturity and development of management accounting recipe. good internal environment to create the first departure from the enterprise management system, enterprises both in guidance on the macro-and micro-business philosophy of specific punitive measures on the staff should be from a strategic point of view, the enterprise always in a strategy of atmosphere, and will not make strategic management a mere formality.

In summary, strategic management accounting is an economic situation in the current situation and business requirements to be generated, so this must be important for future development of one of the areas of accounting, the introduction of Chinese companies will allow businesses such methods and concepts operating always in a state of the times. However, the short time since its introduction, the development of inadequate, poor internal and external environment to the business use of those obstacles and caused no small trouble, so I hope a few paper suggestions can be used to help improve the strategic management accounting application in China the status quo.


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