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ernal element, it leads them to have a long-term implications. Accordingly, SMA is going collecting and analyzing data on business and its competitors. Additions, it also consider the benefits that products offer to customers, and how these benefits to sustaining competitive advantage. Furthermore, Browich (1990) suggests that SMA might provides information on product profitability and helps to find out the rationale behind the profitability of each product.

2. The role of management accountants
Management accountants play some roles that provide managers to manage strategies effectively. First, a management accountant involved determining the information is necessary for the tools that can be used to provide to manager in decision-making. Managers need this information to create planning for the company's progress, control activities and see the impact of financial decisions that they may take. Moreover, management accountants are concerned with providing feedback information that has value for managers. It provides a number of general advantages such as creating more profitable. Thus, management accountants provide managers about financial and statistical information that help them carry out responsibilities. It is necessary them to control the resources that they have responsibilities and plan how to use more effective and decides what action they should take. With this information, manager can determine what parts if the company is working well and what need to be changed. Next, management accountant is to accumulate the cost of an organization's product and services that helps in management. This product-costing purpose helps managers to guide the setting prices. In addition, these product cost are used for inventory valuation and income. Information which provided by management accountants can help companies reduce their costs by finding ways to cut out efficiencies. Last, management accountant allocate costs between cost of goods sold an inventories cost that will be reported in external and internal reporting.

Toyota's management accountants use some modern accounting techniques such as Activity-Based Costing, Just-in-time, Total Quality Management and Balanced Scorecard to calculate efficiency.

IV. The key techniques of Management accounting 管理会计的核心技术

1. Activity-Based Costing
Activity-Based Costing (ABC) is a method that identifies the activities that a firm performs, and using cost drives to assigning to other cost objects for a product or service. ABC gives managers information about the pricing and product mix and development, more consistent data for management's decision-making. Besides, ABC helps in identifying the right contributors, products, channels and profitable customers. It also gives managers guideline on cost reduction as well as design decisions when analyze how its affect activities and costs. In addition, managers must concentrate ABC method as a basic for decision-making and in communication and agreements with other employees. By using this method, managers of Toyota can make decisions in determining the best competitive selling price compared with competitors. However, ABC method needs high time and recourse commitment to data gathering, validation and insertion into the system. Hence, before making any decisions by using the information of ABC methods, managers of Toyota must consider the appropriate level of info