【正文】 基礎(chǔ)的方法把產(chǎn)品或服務(wù)視為活動(dòng)產(chǎn)生的成果，每個(gè)活 動(dòng)都消費(fèi)資源，從而導(dǎo)致成本。一方面，基于活動(dòng)的管理允許有更好的成本控制；另一方面，通過促進(jìn)本組織內(nèi)部的溝通，它允許有更好的行為。在這種情況下，它必須重新考慮整個(gè)生產(chǎn)過程并拋棄傳統(tǒng)工藝?；诨顒?dòng)的成本核算消除了許多使成本信息與規(guī)劃和決策不相關(guān)的問題。 assessing the anization‘spetitive position, and working with other managers to ensure the anization‘s longrun petitiveness in its industry. It can be noticed from this panel of the management accounting objectives a clear orientation towards the management activity and to ongoing collaboration with it, in order to achieve the pany‘s strategic objectives, coordinating and controlling permanently the current (daily) activities. Along with the increasing of products variety, reduction of lifecycle, the emergence of new production technologies and economic globalization, we are witnessing to the growing number of petitors in all markets, which makes that any economic advantage to be ephemeral and any bet on future extremely risky(Tab?r? amp。 benchmarking involves identifying the best practices and paring the anization39。 today‘s international accounting harmonization permits a simpler parison between panies of different countries。 strategic pricing focuses on the use of petitor information, like petitors‘reactions to price changes, price elasticity, economies of scale and experience, in the pricing process。 value chain costing propose an approach to accounting that considers all the activities performed from the design to the distribution of the product。 integrated performance measurement implies a definition of an integrated performance measurement system, which contains both financial and nonfinancial measures (balanced scorecard)。 this technique underline the external strategic orientation toward petitors。 the scope of management accounting includes financial information, such as cost, and operational information。 therefore we consider that it is necessary the reconsideration of the objectives and tools of management accounting, using a strategic approach (external and prospective view) that facilitates longterm decisions and to ensures a sustainable petitive advantage. Keywords: management accounting, strategy, decision making process, longterm 1. Introduction In the first place, accounting is a munication tool that favours munication and dialogue between the internal and external actors, which imposes a permanent education and training. This proves to be the more necessary in nowadays, when economic and social environment is in full transformation process and a rational and efficient management of the anization involves more and more controlling the information. Some of the information provided by the accounting concerns particularly the relations with third parties, being transparent, published. The other part regards the pany‘s management, the results generated by the different sectors or products, the strategy and tactics adopted by the pany, being confidential. This separation of the information generates the distinction between the two accounting circuits, namely financial accounting and management accounting. To ensure the usefulness of the management accounting in the managerial process of the anization, a closeness of its objectives and tools with the entity‘s objectives and longterm strategy must be achieved. Traditionally, the strategy is oriented towards the future, making long term decisions and involves an overview of the entity, while accounting is past oriented, for achieving short term objectives and aims at presenting the situation of the anization ―cut up‖ in some controllable ponents. 2. Management accounting concept and objectives Regarding the definition of management accounting, most specialized papers refer to the Institute of Management Accountants definition. This refers to management accounting as the process of identification, measurement, accumulation, analysis, preparation, interpretation, and munication of financial information used by management to plan, evaluate, and control within an anization and to assure appropriate use of its resources (Statement on Objectives of Management Accounting A , 1981). But the latest definitions emphasize the necessity of extending the analysis to the strategic elements. In this context, Jan Bell et al (2021) defined management accounting as ―a system of measuring and providing operational and financial information that guides managerial action, motivates behaviours, and supports and creates the cultural values necessary to achieve an anization‘s strategic objectives. This definition reflects the authors39。 每個(gè)企業(yè)都必須被看作在一個(gè)普通的價(jià)值創(chuàng)造鏈中。 5 4. 結(jié)論 從提出的問題中可以看出，把管理會(huì)計(jì)所提供的信息與實(shí)體的目標(biāo)聯(lián)系起來是必要的。 約翰遜 (1992: )曾說過，“相信基于活動(dòng)的成本管理工具將提高企業(yè)的競(jìng)爭(zhēng)力是一個(gè)危險(xiǎn)的幻想”，并稱“它作為改善成本會(huì)計(jì)信息的工具是無可挑剔的”，但它不是一個(gè)能改善企業(yè)競(jìng)爭(zhēng)力的工具。 —— 戰(zhàn)略成本 —— 成本系統(tǒng)正逐步進(jìn)入戰(zhàn)略管理的過程中，這意味著成本系統(tǒng)必須明確地考慮戰(zhàn)略和追求長(zhǎng)期的競(jìng)爭(zhēng)優(yōu)勢(shì) 。 該技