【正文】 驗 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) 。 其戰(zhàn)略意義在于形成該公司與供應(yīng)商和客戶的外部聯(lián)系，從而開發(fā)經(jīng)濟，提高效率。 戰(zhàn)略管理會計為戰(zhàn)略決策提供有用的信息，為組織的績效評估提供必要的信息。這種基于成本驅(qū)動的方法分配成本去開展活動，建立活動、費用和活動成果（產(chǎn)品 /服務(wù)）之間的一個更加清晰的因果關(guān)系更加清晰。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)系才能實現(xiàn)。起初，伴隨著改善內(nèi)部流程 和創(chuàng)新，這個工具被認(rèn)為是適當(dāng)?shù)某杀静呗?，但它的用處是在公司采用了差異化?zhàn)略的情況下表現(xiàn)出來的。拉基菲爾德 史密斯 , 1998)。此外，為了能真正支持決策過程，以活動為基礎(chǔ)的管理必須伴隨著以客戶、溝通和對話為導(dǎo)向的組織文化。只有這樣，管理會計在決策過程中才能作成為有用的工具。 鑒于有關(guān)改組整個企業(yè)活動的新要求，管理者提出了問題：是否由傳統(tǒng)的會計系統(tǒng)提供的信息可以成功地滿足這些要求。 產(chǎn)品或服務(wù)的多樣性，還有客戶的多樣性都增加了開展活動的復(fù)雜性。通過價值鏈，必須放棄垂直“導(dǎo)向”而轉(zhuǎn)移到橫向方式。價值鏈分析在確定哪些因素會導(dǎo)致價值提升和 /或降低成本 方面是至關(guān)重要的。 正如戰(zhàn)略管理會計方法所言，采用基于活動的成本核算系統(tǒng)是一個堅實的辦法，它同時支持實體的戰(zhàn)略決策過程。 失去了由管理會計提供信息的相關(guān)性并不一定由企業(yè)信息管理使用不當(dāng)造成的，特別是在業(yè)務(wù)控制不當(dāng)使用中。 原文出處 :Almasan Alina Carmen、 Grosu Strategic Approach of Management Accounting[J] University of Oradea, The Journal,2021,3:736741. A STRATEGIC APPROACH OF MANAGEMENT ACCOUNTING Abstract： For a long time, management accounting has been used based on a predominantly technical approach which strictly aimed at puting the costs. Gradually, to the management accounting it has been added a decisional approach aimed at influencing the behaviour of those responsible for resource management. But modern management requires new objectives of management accounting to help managers in the strategic analysis of the firm。 concerns regarding the correlation of management accounting practices and tools with the entity‘s strategy. Without contradicting the definition of the Institute of Management Accounting (generally accepted), Bell39。 assisting managers in directing and controlling operational activities。 measuring the performance of activities,subunits,managers, and other employees within the anization。 Mihail, 2021). Far from playing a passive role in providing information, management accounting is involved both in strategic decisions, and current decisions faced by an entity. In fact, the role of management accounting is to make the link between strategy of the anization and current actions taken to achieve its objectives. Management accounting is the one that provides financial and operational information needed by managers in order to achieve the strategic objectives of the anizatio n (Bell et al, 2021). by nature management accounting is a measurement process。 the purpose of management accounting is to help an anization reach its key strategic objectives. It is not meant for mandated financial and tax reporting purposes. good management accounting information has three attributes: technical it enhances the understanding of the phenomena measured and provides relevant information for strategic decisions。 cultural it supports and/or creates a set of shared cultural values, beliefs, and mindsets in an anization and society. Although the costs putation remains an important objective of management accounting, it must be emphasized the importance of designing and developing a management accounting system oriented to achieving the strategic objectives o f the anization. If until recent, the managers‘ decisions aimed at achieving increased short term results, by maximizing profits, in detriment of the actions that generate longterm effects, in our opinion is essential to reconsider the objectives of management accounting, so that information generated by it to be useful for an anization in its efforts of creating value and ensuring longterm success. 3. Management accounting orientation toward the achieving strategic objectives The decisions that have to be made in order to ensure effective resources allocation requires a variety of information that only management accounting can make available to managers. The role of management accounting changed over time, depending on the economic context. Of course, in a plex, turbulent and uncertain environment, the managers information needs are diversifying and growing, and management accounting as a privileged source of information for the management system can meet these requirements, provided that permanently adapt its tools and practices to the requests of decisionmakers. A costing system is used, on the one hand, for financial reporting needs (to the evaluation of balance sheet items) and, on the other hand, for the internal information needs regarding the processes improvement, in order to facilitate strategic decisionsmaking, and operational too. Strategic cost management is a consequence of changes that currently take place and requires a permanent adaptation of the tools and techniques so as to improve the strategic position of the anizations. For information provided by management accounting to be useful to managers, in order to achieve the strategic objectives of the anization, the management accounting should be designed and used so as to follow the mission and the petitive strategies of the anizations, by