SMA 레포트에 대한 자료입니다.
1.Introduction of SMA
2.Two sides of SMA
3.Cost Problem of SMA
Should we introduce
“Strategic Management Accounting”
the core ideas have not been
SMA has little practical applicability?
It helps managers to make managerial decisions easily
Implementing of chosen strategies setting up control systems
Interactive communi-cation process both within the organization
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