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战略性管理会计的作用

本文的主要目的是介绍管理会计与现代管理会计技术。这是一个很好的管理发展战略方向，以维持竞争优势。

管理会计的定义指出，他们是以专业会计师为基础的整体技能库的主要组成部分。管理会计的实践作用是增加一个组织内的知识，使用的技术和做法，提供相关的信息，如管理人员，成本和生产力等。这将帮助他们有效控制企业，降低决策的风险。管理会计所产生的信息应该包含了日常的、短期的、长期的决策报告。因此，管理会计师需要考虑几种备用或替换方法，然后决定哪一个才是最好的使用方案。现代会计技术有许多是从管理会计理论发展延伸的。所以，为了实现和维持竞争优势，许多企业也会使用现代管理会计技术所得出的最佳方案。

The Role Of Strategic Management Accounting 

Main purpose of this essay is introducing to management accounting with modern management accounting techniques. That is a good formulates strategic directions to manage, to sustain competitive advantages.

Management accounting definitions stated that they are holding the main component of the overall skills base of professional accountant. The practical role of the management accountants is to increase knowledge within an organization that using techniques and practices which providing relevant information for managers such as the cost, productivity, etc. that to help them control effectively corporate and reduce risk associated with making decisions. The information generated by management accountant should report that make day-to-day, short-term and long-term decisions. Therefore, management accountants are required to consider several alternatives methods and then decided which one is best way to use. There are many modern accounting techniques are developed from the management accounting theories. As a result, to achieve and sustain competitive advantages, many corporations also use the modern management accounting techniques as best methods.

II. Toyota Motor Corporation 丰田汽车公司

Toyota Motor Corporation has been a famous firm that developed in vehicle manufacturing for several decades. The strategies of Toyota are give the best service to clients and help expand, promote and develop for their customer. The business environments are become more and more developed, and the company has reached a stage where they already had a best management of the accounting function. To choose the right one, managers need some guidance that is provided by information of management accounting. They help company to plan and control organization activities. Besides, they advice the decision makers have correct ways. The management accountants of Toyota are work effectively to give an analysis of accounting information and make appropriate managerial decisions. Moreover, to disseminate the information throughout the organization, Toyota's manager use reports which give by accountants to make the best decisions.

III. Definition and the role of strategic management accounting 战略管理会计的定义与作用

1. Definition
Strategic Management Accounting (SMA) is a form of management accounting that emphasis is placed on information. It related to factors external to the firm, as well as financial and non-financial information.

The document shows that SMA should combines strategic costing and performance measurement, market analyses of company's product markets and competitor's market forces. Moreover, these evaluations should be created in long time.

Management accounting is a tool to provide information for supporting strategic decision making in the organization (Innes, Cooper & Kaplan). Strategic decisions have internal and ext本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。