【正文】 tes the increase of the plexity of the undertaking activities. In this context, it is necessary the ―rethinking of whole production process and the abandon of traditional processes. It must renounce to the vertical guiding and move to a transversal approach, through value chain. Each firm must be seen in the context of a general chain of value creation. Value chain analysis is essential in determining exactly what factors can lead to the improvement of value and / or to reduce costs. For this reason, one must be understood the entire chain, not only that part at which the pany takes part. As illustrated by the assertion of strategic management accounting techniques, the adoption of an activitybased costing system can be solid approach, while supporting the strategic decisionmaking process of an entity. Effective implementation of activitybased costing often depends on behavioural factors rather than technical ones, because the involvement of the entire staff is essential for the success of this process. Loosing the relevance of the information provided by management accounting was not necessarily caused by improper use of the information in managing the business, as especially by inappropriate use in operational control. The activitybased costing eliminated many problems that have made that cost information irrelevant for planning and decision making. References: , J., Ansari, S., Klammer, Th., Lawrence, C. (2021) Management accounting: a strategic focus, Module: Strategy and management accounting, Houghton Mifflin, College Division, Boston, disponibil la 2. Chenhall, ., LangerfieldSmith, K. (1998) ―The relationship between strategic priorities, management techniques and management accounting: an empirical investigation using a system approach‖, Accounting, Organizations and Society, . 3. Cinquini, L., Tenucci, A. (2021) ―Strategic management accounting: exploring distinctive features and link with strategy‖, MPRA paper , disponibil la 4. Cravens, ., Guilding, C. (2021) ―An empirical study of the application of strategic management accounting techniques‖, Advances in Management Accounting, , pp. 95124. 5. Hilton, . (2021) Managerial accounting: creating value in a dynamic business environment, 6th edition, Boston: Mc Graw Hill. 6. Hoque, Z. (2021) Strategic management accounting: concepts, processes and issues, Oxford: Chandos Publishing. 7. Johnson, . (1992) Relevance regained: from topdown control to bottomup empowerment, New York: Free Press. 8. Tab?r?, N., Mihail, C. (2021) ?Controlul de gestiune 238。 it is a clear long term accounting perspective and market orientation。 Basing on the information provided, the pany is able to assess its own position relative to main petitors and, consequently, control or formulate its strategy。 behavioural it encourages actions that are consistent with an anization‘s strategic objectives。s definition emphasizes not only the management accountants actions, but also their purpose achieving strategic objectives. Lately, the management accounting system focuses increasingly more to activities to be undertaken at all anizational levels. Assessment, management and continuous improvement of these activities are critical to the success of a pany. Management accounting is able to add value to a business, through the following five major goals (Hilton, 2021: ): providing information for decision making and planning, and proactively participating as part of the management team in the decisionmaking and planning processes。出于這個(gè)原因，我們必須要了解整個(gè)鏈條，不僅僅是該公司所參與的那一部分。在這方面，為了發(fā)展真正的“商業(yè)伙伴關(guān)系”，管 理會計(jì)和組織管理，二者都是必要的。 通過一個(gè)以過程為導(dǎo)向的思想，基于活動的管理有利于長期決策的制定。 —— 價(jià)值鏈成本 —— 提出一種會計(jì)方法，它考慮從設(shè)計(jì)到產(chǎn)品銷售的所有活動 。 基于提供的資料， 該公司能夠評估自己相對于主要競爭對手的定位，因此，能控制或制訂其戰(zhàn)略 。管理會計(jì)的戰(zhàn)略性質(zhì)在于其外部和前瞻性的方向。 3 3. 實(shí)現(xiàn)戰(zhàn)略目標(biāo)的管理會計(jì)方向 為了確保有效的資源分配而必須作出的決定需要各種信息，而這些信息只有管理會計(jì)能提供給管理人員。 —— 管理會計(jì)的范圍包括財(cái)務(wù)信息，如成本、業(yè)務(wù)信息。 —— 測量活動，子單位，管理者和其他員工在組織內(nèi)的表現(xiàn) 。貝爾等人（ 2021）把管理會計(jì)定義為測量和提供業(yè)務(wù)與財(cái)務(wù)信息的 系統(tǒng)，它指導(dǎo)管理活動，激勵行為，支持并創(chuàng)造必要的文化價(jià)值觀來實(shí)現(xiàn)組織的戰(zhàn)略目標(biāo)。有些由會計(jì)提供的信息是“透明”的，供出版的，它們特別關(guān)注與第三方的關(guān)系。 關(guān)鍵詞 ： 管理會計(jì)；戰(zhàn)略；決策過程； 長期 光合作用是決定作物產(chǎn)量的最重要的因素之一 [13]，因?yàn)榇笥?90%的作物干物重直接來自于光合作用。 因此，我們認(rèn)為復(fù)議管理會計(jì)的目標(biāo)和工具是必要的，采用有利于長期決策的戰(zhàn)略方法（外部和前瞻性的觀點(diǎn)），以確保持續(xù)的競爭優(yōu)勢。在當(dāng)今社會，經(jīng)濟(jì)和社會環(huán)境正在全面轉(zhuǎn)型，合理、高效的管理涉及越來越多的控制信息，會計(jì)更必要的是被證明。在這種情況下，簡 —— 激勵 管理者 和其他員工 向 該組織的目標(biāo) 努力 。(貝爾 , 2021) —— 從本質(zhì)上 ，管理會計(jì)是一個(gè)測量過程。我們認(rèn)為，直到最近，管理人員的決定在實(shí)現(xiàn)增加短期成果，最大限度地增加利潤，采取產(chǎn)生長期不利影響的行動，那么則有必要重新考慮管理會計(jì)的 目標(biāo)，以便使它所產(chǎn)生的信息在組織中積極創(chuàng)造價(jià)值并確保長期成功的過程中發(fā)揮有益的作用。一般來說，戰(zhàn)略管理會計(jì)被視為一種用于戰(zhàn)略定位的通用的會計(jì)方法。 —— 競爭定位監(jiān)測 —— 旨在收集競爭對手有關(guān)銷售、市場份額、數(shù)量和單位成本方面的信息 。 —— 戰(zhàn)略定價(jià) —— 在定價(jià)過程中，專注于利用競爭對手的信息，例如利用其對價(jià)格變化，價(jià)格彈性，經(jīng)濟(jì)規(guī)模和經(jīng)驗(yàn) 的反應(yīng)等信息； —— 目標(biāo)成本法 —— 在這種技術(shù)中涉及許多外部因素的干預(yù) 。筆者之所以作出這種斷言在于競爭力的卓越只有通過極好地管理組織與客戶的關(guān)系才能實(shí)現(xiàn)。只有這樣，管理會計(jì)在決策過程中才能作成為有用的工具。價(jià)值鏈分析在確定哪些因素會導(dǎo)致價(jià)值提升和 /或降低成本 方面是至關(guān)重要的。 concerns regarding the correlation of management accounti