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Chapter I Introduction
Since the 1980s, high-tech development and increasing competition in international market enable people realize that traditional management Accounting can not adapt to the changes in the market and competitive environment. To this end, management accounting academics have implemented large-scale studies in areas such as how to make management accounting adapt to the needs of strategic management and provide appropriate information and effective means of control for enterprises’ strategic management. Their studies focus on analyzing and determining the competitive position of enterprises as well as enhancing the competitive advantage of accounting information, such as analysis and evaluation of the relative level and the trend of changes of cost, price, business volume, market share and cash flows. These studies expand the field of study of traditional management accounting, which enables the analysis carried out by management accounting is not limited to the analysis of the single accounting entity - the enterprise itself but to extend to the analysis of the competitors of the enterprise, combining with an analysis of competitors to examine the competitive position of the enterprise to create the conditions for the provision of internal and external, financial and non-financial, qualitative and quantitative accounting information for an enterprise to look at its organization setting, product development, marketing and resource allocation from a strategic height and gain a competitive advantage (Wemerfelt, 1984). These studies enable strategic management accounting begins to take shape and management accounting has started to enter into a new stage of development.
Chapter II A comparison of strategic management accounting and traditional management accounting
2.1 The value chain analysis in management accounting
2.2 Activity-based cost analysis in management accounting
2.2.1 The inaccurate products cost calculation
2.2.2 Cost control may produce negative functional behavior.
2.2.3 It is conducive to rational development of production and marketing decision-making
2.2.4 It helps with improving an enterprise’s cost control.
2.2.5 It helps management staff with improving cost-benefit decision-making and management level.
2.3 Strategic accounting and balanced scorecard
2.3.1 long-term and short-term objectives;
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2.4 Strategic management accounting and performance evaluation
2.4.1 Improvement of financial index
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3. Conclusion
References
[1] Buzzell, Robert D. and Bradley T. Gale. (1987). The PIMS principles: linking strategy to performance. New York, Free Press.
[2] Kaplan RS,www.51lunwen.org Norton DP. (1992). The balanced scorecard-measures that drive performance. Harvard Business Review, 70(1):701.
[3] Peter F. Drucker. (1999). Enterprise performance evaluation. Beijing Renmin University of China Press.
[4] Proceedings of the Third International Symposium www.51lunwen.org on Global Manufacturing and China. (2007). Strategic alliance based on value network.
[5] Sunnel Maheshwar. (1995). Activity based costing system. Management Accounting, 9(9):649-656.
[6] Wemerfelt B. (1984). A resource-based View of the Firm. Strategic Management Journal, 5 (5):171.

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论文题目：Evolution of Management Accounting from traditional management accounting to strategic management accounting
论文语种：英文
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