SMA

SMA.ppt

1.Introduction of SMA

2.Two sides of SMA

3.Cost Problem of SMA

4.Case Analysis
Question

Should we introduce
“Strategic Management Accounting”
even though
the core ideas have not been
sufficiently developed
and
SMA has little practical applicability?

.
.
.

Characteristics
It helps managers to make managerial decisions easily

Implementing of chosen strategies setting up control systems

Interactive communi-cation process both within the organization

Weak points
Many companies are already responding to business challenges

Traditional accountants have a performance rather than a learning orientation

A reluctance to share with other functional areas

SMA ,of ,the ,MA ,Group ,and ,Cost ,Text ,to

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