Strategic Management Accounting

Abstract

The main objective of this paper is to introduce strategic management accounting and strategic management in the world at what stage is the process of moving it How and in what direction it is moving. The reason for this has been done to study the literature and theoretical foundations. Then The following research model for developed countries and Iran and Japan have been used.Content strategy can be Broadly defined as the way an organization. Despite the nearly 30-year history of strategic management accounting, its still not been able to Introduced as an essential element of management accounting. Modern management requires new management accounting aims to help managers Strategic analysis will help to ensure the usefulness of management accounting in the management of the organization, it is necessary accounting Management objectives and strategy in the near term. Traditionally, strategies, future looking, long-term decisions While accounting requires retrospective overview of the company, and to achieve short-term goals planned Is. Strategic management accounting can be defined as "the process of identifying, collecting, selecting and analyzing accounting data for Assist the management team in strategic decision making and organizational effectiveness assessment must be defined. This paper describes the definition and management Strategic Management and its variants and their use for the strategic goals of the organization and management are discussed. Accounting for Management Consolidation of activities in the strategy of the organization should provide information on the three strategic principles of quality, cost and time to help A. Thinking, planning and strategic management of the organization's long-term role in dealing with environmental changes play.

Keywords: Accounting management, strategic management, strategic management accounting, strategic principles, developed countries