【正文】 conducting an analysis correlated with the economic environment, costs associated with customers, petitors, etc. In the 80‘s the concept of strategic management accounting had generated debate in the specialized literature. Generally, strategic management accounting is identified with a generic approach of accounting for strategic positioning. The strategic nature of management accounting aims at its external and prospective orientation. Strategic management accounting can be defined as a process of identifying, gathering, choosing and analyzing accounting data for helping the management team to make strategic decisions and to assess anizational effectiveness (Hoque, 2021: ). Normally, the development and use of strategic management accounting techniques is related to strategic issues regarding the external information needs in order to face the uncertainties of economic environment and to support strategic decisions. This external orientation may relate to petition (information regarding the petition plays a key role in achieving petitive advantage), business partners (from the value chain perspective, the external information usefulness exploits the link with the suppliers and customers) and / or market (assumes the orientation toward offer of services in order to meet customer needs) (Cinquini amp。 attribute Costing consider products / services as a bundle of features that differentiate the products which costs are determined, this technique can be interpreted as an externally oriented because the attributes of services are determined according to customer requirements。s performance to those practices with the goal of improvement。 petitive position monitoring aims at gathering the information on petitors regarding sales, market share, volume and unit costs。 petitor cost assessment in contrast to the previous technique, petitor cost assessment concentrates uniquely on cost structures of petitors。 petitor performance appraisal based on public financial statements a relevant source of petitors‘ evaluation is constituted by public financial statements。 customer accounting this technique considers customers or group of customers as unit of accounting analysis and aims at appraising profit, sales or costs deriving from customers or customer segments。 life cycle costing aims at calculating the total cost of a product throughout its life cycle, from the design to the decline, through introduction, growth and maturity。 quality costing product quality has bee a precondition to its market success。 strategic costing costing systems are progressively getting into the strategic management process, which means that costing systems must explicitly consider strategy and the pursuit of long term petitive advantage。 target costing within this technique many external factors intervene。 the strategic implications regard the exploiting of the economies and efficiencies deriving from the external linkages between the pany and both suppliers and customers. This panel of the strategic management accounting techniques reveals, on the one hand, that an approach based on analysis and monitoring processes represents a solid base for achieving strategic objectives and on the other hand, the fact that nonfinancial measures are equally important, as financial indicators, for measuring performance. Strategic management accounting provides useful information for making strategic decisions and provides necessary information for the anizational performance measurement. Activitybased approach treats the goods or services as a result of activities, each of them consuming resources and thus generating costs. This methodology, based on cost drivers, allocates costs to undertaken activities and establishes much more clearly a causal relationship between activities, costs and results of activities (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。n cadrul noului mediu concuren?ial‖, Revista Contabilitatea, expertiza ?i auditul afacerilor, nr. 2.