會(huì)計(jì)外文翻譯管理會(huì)計(jì)的戰(zhàn)略方法

1、 管理會(huì)計(jì)的戰(zhàn)略方法摘要：長期以來, 基于在嚴(yán)格計(jì)算費(fèi)用的主要技術(shù)途徑上，就已經(jīng)使用了管理會(huì)計(jì)。漸漸地，在影響負(fù)責(zé)資源管理的工作人員的行為中，管理會(huì)計(jì)增加了決策方式。但是，現(xiàn)代管理需要管理會(huì)計(jì)的新目標(biāo)，以幫助管理者進(jìn)行公司戰(zhàn)略分析; 因此，我們認(rèn)為復(fù)議管理會(huì)計(jì)的目標(biāo)和工具是必要的，采用有利于長期決策的戰(zhàn)略方法（外部和前瞻性的觀點(diǎn)），以確保持續(xù)的競爭優(yōu)勢。關(guān)鍵詞：管理會(huì)計(jì)；戰(zhàn)略；決策過程；長期光合作用是決定作物產(chǎn)量的最重要的因素之一1-3，因?yàn)榇笥?0%的作物干物重直接來自于光合作用。這意味著，在農(nóng)業(yè)生產(chǎn)中，光合效率直接關(guān)系到最終產(chǎn)量。因此，許多國家的研究人員已經(jīng)積極地參與到新的育種方法的研究中

2、，目的是改善作物的光合能力4,5，并且通過我們長期在不同發(fā)育階段采取多種措施以提高作物生產(chǎn)潛力的研究，高光效育種已經(jīng)被視為重要的方法之一。在過去的二十年里，通過植物生理學(xué)家和基因?qū)W家的密切科學(xué)合作，中國研究人員已經(jīng)采取許多不同手段，廣泛地研究了個(gè)別作物增加產(chǎn)量的潛力，并且已經(jīng)取得了明顯進(jìn)展。這篇文章是對我們以前在大豆高光效育種研究以及其他研究者的相關(guān)工作的簡短回顧。不同的光合參數(shù)，例如光截獲能力、光能轉(zhuǎn)換效率、碳同化作用和光合特性的遺傳等等，都有待討論。1. 引言首先，會(huì)計(jì)是一種通信工具，它有利于內(nèi)部和外部參與者之間的溝通和與對話，它規(guī)定了一種終身的教育與培訓(xùn)。在當(dāng)今社會(huì)，經(jīng)濟(jì)和社會(huì)環(huán)境正在全

3、面轉(zhuǎn)型，合理、高效的管理涉及越來越多的控制信息，會(huì)計(jì)更必要的是被證明。有些由會(huì)計(jì)提供的信息是“透明”的，供出版的，它們特別關(guān)注與第三方的關(guān)系。而另一部分信息則是保密的，它們涉及到公司管理、不同部門或產(chǎn)品產(chǎn)出結(jié)果和公司采用的戰(zhàn)略戰(zhàn)術(shù)。為了確保管理會(huì)計(jì)在組織管理過程的有用性，其目標(biāo)和工具與實(shí)體目標(biāo)和長期戰(zhàn)略需要極其相似。傳統(tǒng)上，戰(zhàn)略是面向未來，作出長期決定，涉及實(shí)體的概述，而會(huì)計(jì)是以過去為導(dǎo)向，為實(shí)現(xiàn)短期目標(biāo)，旨介紹該組織的形勢，及在一些可控組件中進(jìn)行削減。2. 管理會(huì)計(jì) 概念和目標(biāo)關(guān)于管理會(huì)計(jì)的定義，最專業(yè)的文件指的是管理會(huì)計(jì)師的定義。它指“一個(gè)識別，計(jì)量，積累，分析，編制，解釋和交流財(cái)政信息的

4、過程，管理部門在組織內(nèi)部用它計(jì)劃，評估和控制，以確保恰當(dāng)?shù)厥褂觅Y源?！?管理會(huì)計(jì)目標(biāo)的聲明一, 1981). 但最新的定義強(qiáng)調(diào)了擴(kuò)大戰(zhàn)略要素分析的必要性。在這種情況下，簡·貝爾等人（2004）把管理會(huì)計(jì)定義為測量和提供業(yè)務(wù)與財(cái)務(wù)信息的系統(tǒng)，它指導(dǎo)管理活動(dòng)，激勵(lì)行為，支持并創(chuàng)造必要的文化價(jià)值觀來實(shí)現(xiàn)組織的戰(zhàn)略目標(biāo)。這個(gè)定義反映了作者關(guān)注管理會(huì)計(jì)實(shí)踐和工具與實(shí)體戰(zhàn)略的關(guān)系。貝爾的定義不僅強(qiáng)調(diào)了管理會(huì)計(jì)師的行為，而且強(qiáng)調(diào)了他們的目的實(shí)現(xiàn)戰(zhàn)略目標(biāo)，這與普遍接受的管理會(huì)計(jì)學(xué)會(huì)的定義并沒有矛盾。最近，管理會(huì)計(jì)系統(tǒng)越來越關(guān)注所有各級組織將進(jìn)行的活動(dòng)。評估，管理和持續(xù)改進(jìn)這些活動(dòng)對于一個(gè)公司的成功是

5、至關(guān)重要的。對于一個(gè)企業(yè)來講，通過以下五項(xiàng)（希爾頓, 2005: p.6）主要目標(biāo)，管理會(huì)計(jì)是能夠“增值”的：提供信息用以決策和規(guī)劃，在決策和規(guī)劃過程中，作為管理團(tuán)隊(duì)的一員要積極地參與;在指導(dǎo)和控制業(yè)務(wù)活動(dòng)中協(xié)助管理人員;激勵(lì)管理者和其他員工向該組織的目標(biāo)努力;測量活動(dòng)，子單位，管理者和其他員工在組織內(nèi)的表現(xiàn);評估該組織的競爭地位，并與其他管理者合作，以確保該組織在同行業(yè)中長期運(yùn)行的競爭力。從這個(gè)小組的管理會(huì)計(jì)目標(biāo)可以看出對經(jīng)營活動(dòng)和與它進(jìn)行合作的明確方向， 以便實(shí)現(xiàn)公司的戰(zhàn)略目標(biāo)，永久地協(xié)調(diào)和控制當(dāng)前（日常）的活動(dòng)。隨著產(chǎn)品品種的增加、生命周期的降低、新生產(chǎn)技術(shù)的出現(xiàn)和經(jīng)濟(jì)全球化，

6、在所有的市場，我們目睹到越來越多的競爭對手，這使得“任何經(jīng)濟(jì)優(yōu)勢都是短暫的，任何對未來的賭注都是非常冒險(xiǎn)的”(米哈伊爾, 2004)。在實(shí)體所面臨的戰(zhàn)略決策和當(dāng)前決策中，都涉及管理會(huì)計(jì)，它發(fā)揮了遠(yuǎn)非只提供信息的那種被動(dòng)作用。事實(shí)上，管理會(huì)計(jì)的作用是創(chuàng)建該組織的戰(zhàn)略與為實(shí)現(xiàn)其目標(biāo)而采取的當(dāng)前行動(dòng)之間的鏈接。管理會(huì)計(jì)能提供管理者所需要的財(cái)務(wù)和業(yè)務(wù)信息，以實(shí)現(xiàn)組織的戰(zhàn)略目標(biāo)。(貝爾, 2004) 從本質(zhì)上，管理會(huì)計(jì)是一個(gè)測量過程。管理會(huì)計(jì)的范圍包括財(cái)務(wù)信息，如成本、業(yè)務(wù)信息。管理會(huì)計(jì)的目的是幫助組織實(shí)現(xiàn)其關(guān)鍵的戰(zhàn)略目標(biāo)。它并不用途于授權(quán)的財(cái)政和稅務(wù)申報(bào)。良好的管理會(huì)計(jì)信息有三種屬性：技術(shù)性它能增強(qiáng)被

7、測量現(xiàn)象的理解并為戰(zhàn)略決策提供相關(guān)信息。行為性它能鼓勵(lì)與組織戰(zhàn)略目標(biāo)相一致的行動(dòng)。文化性它能在一個(gè)組織和社團(tuán)中支持和/或創(chuàng)建一套共同的文化價(jià)值觀，信念和思維方式。雖然成本的計(jì)算仍然是管理會(huì)計(jì)的一個(gè)重要目標(biāo)，但是必須強(qiáng)調(diào)設(shè)計(jì)和開發(fā)以實(shí)現(xiàn)組織戰(zhàn)略目標(biāo)為導(dǎo)向的管理會(huì)計(jì)系統(tǒng)的重要性。我們認(rèn)為，直到最近，管理人員的決定在實(shí)現(xiàn)增加短期成果，最大限度地增加利潤，采取產(chǎn)生長期不利影響的行動(dòng)，那么則有必要重新考慮管理會(huì)計(jì)的目標(biāo)，以便使它所產(chǎn)生的信息在組織中積極創(chuàng)造價(jià)值并確保長期成功的過程中發(fā)揮有益的作用。3. 實(shí)現(xiàn)戰(zhàn)略目標(biāo)的管理會(huì)計(jì)方向?yàn)榱舜_保有效的資源分配而必須作出的決定需要各種信息，而這些信息只有管理會(huì)計(jì)能

8、提供給管理人員。依據(jù)經(jīng)濟(jì)環(huán)境，管理會(huì)計(jì)的作用會(huì)隨時(shí)間而變化。當(dāng)然，在一個(gè)復(fù)雜，動(dòng)蕩和不確定的環(huán)境中，管理者的信息需求是多樣化和不斷增長的，管理會(huì)計(jì) 作為管理系統(tǒng)的一個(gè)主要信息來源 能夠滿足這些要求，但條件是其工具和實(shí)踐永久地適應(yīng)于決策者的要求。一方面，在財(cái)務(wù)報(bào)告方面（對資產(chǎn)負(fù)債表項(xiàng)目的評估），需要使用成本計(jì)算系統(tǒng)；另一方面，在有關(guān)過程改進(jìn)的內(nèi)部信息需求方面，也要使用成本計(jì)算系統(tǒng)，以促進(jìn)戰(zhàn)略決策的制定和運(yùn)作。戰(zhàn)略成本管理是當(dāng)前發(fā)生變化的結(jié)果，它需要工具與技術(shù)的永久適應(yīng)，以提高組織的戰(zhàn)略地位。使管理會(huì)計(jì)提供的信息對管理者有用，以實(shí)現(xiàn)該組織的戰(zhàn)略目標(biāo)，應(yīng)隨著經(jīng)濟(jì)環(huán)境，聯(lián)系成本、客戶和競爭對手等進(jìn)行相

9、關(guān)分析，設(shè)計(jì)和使用管理會(huì)計(jì)，以便能跟隨組織的任務(wù)和競爭策略。80年代，戰(zhàn)略管理會(huì)計(jì)的概念在專業(yè)文獻(xiàn)中引起了爭論。一般來說，戰(zhàn)略管理會(huì)計(jì)被視為一種用于戰(zhàn)略定位的通用的會(huì)計(jì)方法。管理會(huì)計(jì)的戰(zhàn)略性質(zhì)在于其外部和前瞻性的方向。戰(zhàn)略管理會(huì)計(jì)可被定義為“一個(gè)確認(rèn)，收集，選擇和分析會(huì)計(jì)數(shù)據(jù)的過程，它能幫助管理層做出戰(zhàn)略決策和評估組織效能”(霍克, 2001: p.2)。 一般情況下，發(fā)展和運(yùn)用戰(zhàn)略管理會(huì)計(jì)方法與外部信息需求的戰(zhàn)略問題有關(guān)，以面對不確定的經(jīng)濟(jì)環(huán)境并支持戰(zhàn)略決策。這種外部的方向可能涉及到競爭（競爭方面的信息在實(shí)現(xiàn)競爭優(yōu)勢中發(fā)揮著關(guān)鍵的作用），業(yè)務(wù)合作伙伴（從價(jià)值鏈角度來看，利用外部信息的效用與供

10、應(yīng)商和客戶的聯(lián)系有關(guān)）和/或市場（假設(shè)提供服務(wù)的方向，以滿足客戶的需求）（欽奎尼泰努奇，2007）?？氯鹞暮图獱柖。?001）確定了14個(gè)戰(zhàn)略管理會(huì)計(jì)的方法：基于成本/管理的活動(dòng)（美國廣播公司/米）該技術(shù)的戰(zhàn)略重點(diǎn)在于這些活動(dòng)的管理，通過它可以界定在實(shí)現(xiàn)競爭優(yōu)勢的行動(dòng)；屬性成本把產(chǎn)品/服務(wù)看做一個(gè)能區(qū)分哪些產(chǎn)品的成本是確定的功能，這種技術(shù)可以作為一個(gè)外向型的解釋，因?yàn)榉?wù)的屬性是根據(jù)客戶的要求確定的;標(biāo)桿管理包括確定最佳做法和比較組織的績效與改善目標(biāo)的做法; 該技術(shù)強(qiáng)調(diào)對競爭對手的外部戰(zhàn)略方向;競爭定位監(jiān)測旨在收集競爭對手有關(guān)銷售、市場份額、數(shù)量和單位成本方面的信息; 基于提供的資料，該公司能

11、夠評估自己相對于主要競爭對手的定位，因此，能控制或制訂其戰(zhàn)略;競爭對手成本評估相對于以前的技術(shù)，競爭對手成本評估獨(dú)特地集中于競爭對手的成本結(jié)構(gòu)，這一技術(shù)的主要批評是關(guān)于信息來源方面的;基于公共財(cái)務(wù)報(bào)表的競爭者績效評估競爭對手評價(jià)的一個(gè)相關(guān)來源是由公共財(cái)政報(bào)表構(gòu)成的；當(dāng)今的國際會(huì)計(jì)協(xié)調(diào)允許下不同國家公司之間的簡單比較;客戶會(huì)計(jì)這種技術(shù)分析把客戶或客戶組作為會(huì)計(jì)分析的單位，旨在估價(jià)由客戶或客戶群產(chǎn)生的利潤、銷售額或成本; 綜合績效測量意味著一個(gè)綜合績效測試系統(tǒng)，其中包含財(cái)務(wù)和非財(cái)務(wù)指標(biāo)（均衡的記分卡）；壽命周期成本旨在計(jì)算產(chǎn)品整個(gè)生命周期的總成本，從設(shè)計(jì)到下降，通過引進(jìn)，成長和成熟；它是一個(gè)明確的

12、會(huì)計(jì)遠(yuǎn)景和市場導(dǎo)向;質(zhì)量成本產(chǎn)品質(zhì)量已成為其市場成功的先決條件；這種技術(shù)分類及監(jiān)察由質(zhì)量預(yù)防，評估，內(nèi)部和外部故障所產(chǎn)生的費(fèi)用;戰(zhàn)略成本成本系統(tǒng)正逐步進(jìn)入戰(zhàn)略管理的過程中，這意味著成本系統(tǒng)必須明確地考慮戰(zhàn)略和追求長期的競爭優(yōu)勢; 戰(zhàn)略定價(jià)在定價(jià)過程中，專注于利用競爭對手的信息，例如利用其對價(jià)格變化，價(jià)格彈性，經(jīng)濟(jì)規(guī)模和經(jīng)驗(yàn)的反應(yīng)等信息；目標(biāo)成本法在這種技術(shù)中涉及許多外部因素的干預(yù);價(jià)值鏈成本提出一種會(huì)計(jì)方法，它考慮從設(shè)計(jì)到產(chǎn)品銷售的所有活動(dòng); 其戰(zhàn)略意義在于形成該公司與供應(yīng)商和客戶的外部聯(lián)系，從而開發(fā)經(jīng)濟(jì)，提高效率。這種戰(zhàn)略管理會(huì)計(jì)技術(shù)小組發(fā)現(xiàn)，一方面，基于分析和監(jiān)測過程的方法為實(shí)現(xiàn)戰(zhàn)略目標(biāo)打

13、下了堅(jiān)實(shí)的基礎(chǔ)；另一方面，事實(shí)上，如同財(cái)務(wù)指標(biāo)一樣，非財(cái)務(wù)指標(biāo)對于績效評估也同樣重要。戰(zhàn)略管理會(huì)計(jì)為戰(zhàn)略決策提供有用的信息，為組織的績效評估提供必要的信息。以活動(dòng)為基礎(chǔ)的方法把產(chǎn)品或服務(wù)視為活動(dòng)產(chǎn)生的成果，每個(gè)活動(dòng)都消費(fèi)資源，從而導(dǎo)致成本。這種基于成本驅(qū)動(dòng)的方法分配成本去開展活動(dòng)，建立活動(dòng)、費(fèi)用和活動(dòng)成果（產(chǎn)品/服務(wù)）之間的一個(gè)更加清晰的因果關(guān)系更加清晰。約翰遜(1992: p.131)曾說過，“相信基于活動(dòng)的成本管理工具將提高企業(yè)的競爭力是一個(gè)危險(xiǎn)的幻想”，并稱“它作為改善成本會(huì)計(jì)信息的工具是無可挑剔的”，但它不是一個(gè)能改善企業(yè)競爭力的工具。筆者之所以作出這種斷言在于競爭力的卓越只有通過極好

14、地管理組織與客戶的關(guān)系才能實(shí)現(xiàn)。通過一個(gè)以過程為導(dǎo)向的思想，基于活動(dòng)的管理有利于長期決策的制定。起初，伴隨著改善內(nèi)部流程和創(chuàng)新，這個(gè)工具被認(rèn)為是適當(dāng)?shù)某杀静呗?，但它的用處是在公司采用了差異化?zhàn)略的情況下表現(xiàn)出來的。(琴霍爾&拉基菲爾德-史密斯, 1998)。一方面，基于活動(dòng)的管理允許有更好的成本控制；另一方面，通過促進(jìn)本組織內(nèi)部的溝通，它允許有更好的行為。此外，為了能真正支持決策過程，以活動(dòng)為基礎(chǔ)的管理必須伴隨著以客戶、溝通和對話為導(dǎo)向的組織文化。4. 結(jié)論從提出的問題中可以看出，把管理會(huì)計(jì)所提供的信息與實(shí)體的目標(biāo)聯(lián)系起來是必要的。只有這樣，管理會(huì)計(jì)在決策過程中才能作成為有用的工具。在

15、這方面，為了發(fā)展真正的“商業(yè)伙伴關(guān)系”，管理會(huì)計(jì)和組織管理，二者都是必要的。鑒于有關(guān)改組整個(gè)企業(yè)活動(dòng)的新要求，管理者提出了問題：是否由傳統(tǒng)的會(huì)計(jì)系統(tǒng)提供的信息可以成功地滿足這些要求。提供給管理人員的信息應(yīng)協(xié)助他們確定將生產(chǎn)和銷售的最佳產(chǎn)品/服務(wù)組合，以及每個(gè)產(chǎn)品或服務(wù)所產(chǎn)生的利潤。產(chǎn)品或服務(wù)的多樣性，還有客戶的多樣性都增加了開展活動(dòng)的復(fù)雜性。在這種情況下，它必須重新考慮整個(gè)生產(chǎn)過程并拋棄傳統(tǒng)工藝。通過價(jià)值鏈，必須放棄垂直“導(dǎo)向”而轉(zhuǎn)移到橫向方式。每個(gè)企業(yè)都必須被看作在一個(gè)普通的價(jià)值創(chuàng)造鏈中。價(jià)值鏈分析在確定哪些因素會(huì)導(dǎo)致價(jià)值提升和/或降低成本方面是至關(guān)重要的。出于這個(gè)原因，我們必須要了解整個(gè)鏈

16、條，不僅僅是該公司所參與的那一部分。 正如戰(zhàn)略管理會(huì)計(jì)方法所言，采用基于活動(dòng)的成本核算系統(tǒng)是一個(gè)堅(jiān)實(shí)的辦法，它同時(shí)支持實(shí)體的戰(zhàn)略決策過程。基于活動(dòng)的成本核算的有效實(shí)施往往取決于行為性因素，而非技術(shù)性因素，因?yàn)檎麄€(gè)工作人員的參與對這一進(jìn)程的成功是必不可少的。失去了由管理會(huì)計(jì)提供信息的相關(guān)性并不一定由企業(yè)信息管理使用不當(dāng)造成的，特別是在業(yè)務(wù)控制不當(dāng)使用中?；诨顒?dòng)的成本核算消除了許多使成本信息與規(guī)劃和決策不相關(guān)的問題。原文出處:almasan alina carmen、grosu corina.a strategic approach of management accountingj unive

17、rsity of oradea, the journal,2009,3:736-741.5a strategic approach of management accountingabstract：for a long time, management accounting has been used based on a predominantly technical approach which strictly aimed at computing the costs. gradually, to the management accounting it has been added a

18、 decisional approach aimed at influencing the behaviour of those responsible for resource management. but modern management requires new objectives of management accounting to help managers in the strategic analysis of the firm; therefore we consider that it is necessary the reconsideration of the o

19、bjectives and tools of management accounting, using a strategic approach (external and prospective view) that facilitates long-term decisions and to ensures a sustainable competitive advantage.keywords: management accounting, strategy, decision making process, long-term1. introduction in the first p

20、lace, accounting is a communication tool that favours communication and dialogue between the internal and external actors, which imposes a permanent education and training. this proves to be the more necessary in nowadays, when economic and social environment is in full transformation process and a

21、rational and efficient management of the organization involves more and more controlling the information. some of the information provided by the accounting concerns particularly the relations with third parties, being "transparent", published. the other part regards the companys managemen

22、t, the results generated by the different sectors or products, the strategy and tactics adopted by the company, being confidential. this separation of the information generates the distinction between the two accounting circuits, namely financial accounting and management accounting. to ensure the u

23、sefulness of the management accounting in the managerial process of the organization, a closeness of its objectives and tools with the entitys objectives and long-term strategy must be achieved. traditionally, the strategy is oriented towards the future, making long term decisions and involves an ov

24、erview of the entity, while accounting is past oriented, for achieving short term objectives and aims at presenting the situation of the organization cut up in some controllable components.2. management accounting - concept and objectivesregarding the definition of management accounting, most specia

25、lized papers refer to the institute of management accountants definition. this refers to management accounting as "the process of identification, measurement, accumulation, analysis, preparation, interpretation, and communication of financial information used by management to plan, evaluate, an

26、d control within an organization and to assure appropriate use of its resources" (statement on objectives of management accounting a no.1, 1981).but the latest definitions emphasize the necessity of extending the analysis to the strategic elements. in this context, jan bell et al (2004) defined

27、 management accounting as a system of measuring and providing operational and financial information that guides managerial action, motivates behaviours, and supports and creates the cultural values necessary to achieve an organizations strategic objectives. this definition reflects the authors'

28、concerns regarding the correlation of management accounting practices and tools with the entitys strategy. without contradicting the definition of the institute of management accounting (generally accepted), bell's definition emphasizes not only the management accountants actions, but also their

29、 purpose - achieving strategic objectives.lately, the management accounting system focuses increasingly more to activities to be undertaken at all organizational levels. assessment, management and continuous improvement of these activities are critical to the success of a company. management account

30、ing is able to "add value" to a business, through the following five major goals (hilton, 2005: p.6):-providing information for decision making and planning, and proactively participating as part of the management team in the decision-making and planning processes; -assisting managers in d

31、irecting and controlling operational activities; -motivating managers and other employees toward the organizations goal; -measuring the performance of activities,subunits,managers, and other employees within the organization; -assessing the organizationscompetitive position, and working with other m

32、anagers to ensure the organizations long-run competitiveness in its industry.it can be noticed from this panel of the management accounting objectives a clear orientation towards the management activity and to ongoing collaboration with it, in order to achieve the companys strategic objectives, coor

33、dinating and controlling permanently the current (daily) activities.along with the increasing of products variety, reduction of lifecycle, the emergence of new production technologies and economic globalization, we are witnessing to the growing number of competitors in all markets, which makes that

34、"any economic advantage to be ephemeral and any bet on future extremely risky"(tabr & mihail, 2004). far from playing a passive role in providing information, management accounting is involved both in strategic decisions, and current decisions faced by an entity. in fact, the role of m

35、anagement accounting is to make the link between strategy of the organization and current actions taken to achieve its objectives. management accounting is the one that provides financial and operational information needed by managers in order to achieve the strategic objectives of the organization

36、(bell et al, 2004).-by nature management accounting is a measurement process; -the scope of management accounting includes financial information, such as cost, and operational information; -the purpose of management accounting is to help an organization reach its key strategic objectives. it is not

37、meant for mandated financial and tax reporting purposes. -good management accounting information has three attributes: -technical - it enhances the understanding of the phenomena measured and provides relevant information for strategic decisions; -behavioural - it encourages actions that are consist

38、ent with an organizations strategic objectives; -cultural - it supports and/or creates a set of shared cultural values, beliefs, and mindsets in an organization and society.although the costs computation remains an important objective of management accounting, it must be emphasized the importance of

39、 designing and developing a management accounting system oriented to achieving the strategic objectives of the organization. if until recent, the managers decisions aimed at achieving increased short term results, by maximizing profits, in detriment of the actions that generate long-term effects, in

40、 our opinion is essential to reconsider the objectives of management accounting, so that information generated by it to be useful for an organization in its efforts of creating value and ensuring long-term success.3. management accounting orientation toward the achieving strategic objectivesthe deci

41、sions that have to be made in order to ensure effective resources allocation requires a variety of information that only management accounting can make available to managers. the role of management accounting changed over time, depending on the economic context. of course, in a complex, turbulent an

42、d uncertain environment, the managers information needs are diversifying and growing, and management accounting - as a privileged source of information for the management system - can meet these requirements, provided that permanently adapt its tools and practices to the requests of decision-makers.

43、 a costing system is used, on the one hand, for financial reporting needs (to the evaluation of balance sheet items) and, on the other hand, for the internal information needs regarding the processes improvement, in order to facilitate strategic decisions-making, and operational too. strategic cost

44、management is a consequence of changes that currently take place and requires a permanent adaptation of the tools and techniques so as to improve the strategic position of the organizations. for information provided by management accounting to be useful to managers, in order to achieve the strategic

45、 objectives of the organization, the management accounting should be designed and used so as to follow the mission and the competitive strategies of the organizations, by conducting an analysis correlated with the economic environment, costs associated with customers, competitors, etc. in the 80s th

46、e concept of strategic management accounting had generated debate in the specialized literature. generally, strategic management accounting is identified with a generic approach of accounting for strategic positioning. the strategic nature of management accounting aims at its external and prospectiv

47、e orientation. strategic management accounting can be defined as "a process of identifying, gathering, choosing and analyzing accounting data for helping the management team to make strategic decisions and to assess organizational effectiveness" (hoque, 2001: p.2). normally, the developmen

48、t and use of strategic management accounting techniques is related to strategic issues regarding the external information needs in order to face the uncertainties of economic environment and to support strategic decisions. this external orientation may relate to competition (information regarding th

49、e competition plays a key role in achieving competitive advantage), business partners (from the value chain perspective, the external information usefulness exploits the link with the suppliers and customers) and / or market (assumes the orientation toward offer of services in order to meet customer

50、 needs) (cinquini & tenucci, 2007). cravens and guilding (2001) identified 14 techniques of strategic management accounting:-activity based costing/management (abc/m) - the strategic focus of this technique consists in the management of the activities through which it is possible to define actio

51、ns aiming at achieving a competitive advantage; -attribute costing - consider products / services as a bundle of features that differentiate the products which costs are determined, this technique can be interpreted as an externally oriented because the attributes of services are determined accordin

52、g to customer requirements; -benchmarking - involves identifying the best practices and comparing the organization's performance to those practices with the goal of improvement; this technique underline the external strategic orientation toward competitors;-competitive position monitoring - aims

53、 at gathering the information on competitors regarding sales, market share, volume and unit costs; basing on the information provided, the company is able to assess its own position relative to main competitors and, consequently, control or formulate its strategy; -competitor cost assessment - in co

54、ntrast to the previous technique, competitor cost assessment concentrates uniquely on cost structures of competitors; the main criticism of this technique regards the information sources; -competitor performance appraisal based on public financial statements - a relevant source of competitors evalua

55、tion is constituted by public financial statements; todays international accounting harmonization permits a simpler comparison between companies of different countries; -customer accounting - this technique considers customers or group of customers as unit of accounting analysis and aims at appraisi

56、ng profit, sales or costs deriving from customers or customer segments; -integrated performance measurement - implies a definition of an integrated performance measurement system, which contains both financial and non-financial measures (balanced scorecard); -life cycle costing - aims at calculating

57、 the total cost of a product throughout its life cycle, from the design to the decline, through introduction, growth and maturity; it is a clear long term accounting perspective and market orientation; -quality costing - product quality has become a precondition to its market success; this technique

58、 classifies and monitors costs as deriving from quality prevention, appraisal, internal and external failures; -strategic costing - costing systems are progressively getting into the strategic management process, which means that costing systems must explicitly consider strategy and the pursuit of long - term competitive advantage; -strategic pricing- focuses on the use of competitor information, like competitorsreactions to price changes, price elasticity, economies of scale and experience, in the pr