분야
pptx2.Two sides of SMA
3.Cost Problem of SMA
4.Case Analysis
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
