【導(dǎo)讀】響負責(zé)資源管理的工作人員的行為中，管理會計增加了決策方式。新目標(biāo)，以幫助管理者進行公司戰(zhàn)略分析;因此，我們認為復(fù)議管理會計的目標(biāo)和工具是必要的，采用有利于長期決策的戰(zhàn)略方法，以確保持續(xù)的競爭優(yōu)勢。來自于光合作用。這意味著，在農(nóng)業(yè)生產(chǎn)中，光合效率直接關(guān)系到最終產(chǎn)量。光效育種已經(jīng)被視為重要的方法之一。產(chǎn)量的潛力，并且已經(jīng)取得了明顯進展。規(guī)定了一種終身的教育與培訓(xùn)。關(guān)于管理會計的定義，最專業(yè)的文件指的是管理會計師的定義。這個定義反映了作者關(guān)注管理會計實踐和工。貝爾的定義不僅強調(diào)了管理會計師的行為，而且強調(diào)了他們的目。最近，管理會計系統(tǒng)越來越關(guān)注所有各級組織將進行的活動。管理會計能提供管理者所需要的財務(wù)和業(yè)務(wù)信息，以實現(xiàn)組織的戰(zhàn)略目標(biāo)。80年代，戰(zhàn)略管理會計的概念在專業(yè)文獻中引起了爭論。管理會計的戰(zhàn)略性質(zhì)在于其外部和前瞻性

　　

【正文】 vities (products / services). Johnson (1992: ) said that the belief that activitybased cost management tools will improve business petitiveness is a dangerous delusion adding that as a tool to improve cost accounting information it is impeccable but is not a tool for improving business petitiveness. The reason why the author makes this affirmation is that petitive excellence is achieved only through an impeccable management of the relations of the anization with its clients. Activitybased management, through a processoriented thinking, facilitates long term decision making. Initially, this tool was seen as appropriate for cost strategies, alongside with improving internal processes and innovation, but its usefulness was demonstrated in the case of firms following a differentiation strategy (Chenhall amp。 LangerfieldSmith, 1998). Activitybased management allows, on the one hand, a better cost control and on the other hand, a better behaviour by facilitating internal munication within the anization. Moreover, in order to be of real use for supporting decisionmaking process, the activitybased management must be acpanied by an anizational culture oriented toward client, munication and dialogue. 4. Conclusions From the presented issues, results the necessity of linking the information provided by management accounting with entity‘s goals, only this way management accounting being a useful tool in decision making. In this respect, it is necessary that both management accounting and management of an anization to develop a real business partnership. Given the new requirements related to restructuring the entire enterprise‘s activity, its managers raise the question of whether the information provided by the traditional accounting system can successfully meet these requirements. Information provided to managers should assist them in determining the optimal products / services mix that will be manufactured and sold as well as the profit generated by each product or service. Diversity of products or services, but also of customers, generates 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。n cadrul noului mediu concuren?ial‖, Revista Contabilitatea, expertiza ?i auditul afacerilor, nr. 2.