SMA 레포트

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SMA 레포트에 대한 자료입니다.
목차
I. What is SMA?
II. Characteristics of SMA
III. Weak Points of SMA
IV. Conceptual Conclusion
V. Cost Problem of SMA
VI. Case : Mobil Gasoline Marketing
본문내용
II. Characteristics of SMA

SMA has a variety of features against traditional system because it was developed to make up for the established system. SMA could be identified two important points.

 First, it is a new approach of existing accounting system. In fact, SMA is not technical, but conceptual. SMA focuses on regarding an accounting process as competitive, long-term, strategic and external thinking. Thus, it uses accountant’s quantitative and analysis skills in long-term, future business planning.
 Second, during the process, SMA uses the developed methods or ways to estimate data. In SMA, there are some tools to assess the firm’s position such as value-chain analysis, product life cycle analysis and product portfolio analysis. And there are other tools to appraise the firm’s current position such as SWOT analysis, balanced scorecard and benchmarking. That is, SMA is not a new technique, but an attempt to look upon accounting data with another prospect.

From these features, we would notice some different points compare with traditional accounting management.
 By using SMA, managers may freely choose which industry they operate in, which technology is used and how the organization is structured. Thus rather than passively adapting to given competitive, technological and organizational circumstances, strategic management accounting helps managers make choices through information support.
 SMA is concerned with the implementation of chosen strategies setting up control systems that drive through the chosen strategies. For example, if a company wishes to pursue a low cost strategy then traditional budgetary control may help implementation. However, few companies compete on price alone so additional performance measures may be non-financial, such as delivery or queuing time.
 In some businesses, strategy is seen as involving organizational learning rather than as a top-down, centralized process. In this business model, management accounting may be used as part of an interactive communication process both within the organization and between the organization and its customers and suppliers.
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