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管理决策的会计核算

传统管理会计处理的是对会计信息的编制和使用，由管理者进行日常和短期的决策。管理会计技术包括标准成本法、吸收成本法、作业成本法、成本加成定价法和预算编制法。然而外界却对这些技术有一些批评，列举了为决策提供错误信息的失败例子。

1981年西蒙兹发表了在英国管理会计杂志一篇文章，他在其中用插画形式介绍了战略管理会计的案例。他把SMA定义为“管理会计数据的提供和分析，对企业及其竞争对手使用的业务策略的分析，特别表现在公司总资源中的实际成本、价格、数量、市场份额、现金流量和比例要求的相对水平和趋势上(西蒙兹, 1981, p.26)。”西蒙兹阐述了会计人员收集某公司及其竞争对手的管理会计信息的方式，并分析未来决策在发展和观察业务战略方面的影响。

Examining Accounting For Management Decision Making

Traditional management accounting deals with the preparation and use of accounting information by the managers to make day-to-day and short term decisions. Management accounting techniques consist of standard costing, absorption costing, ABC, cost-plus pricing and budgeting. There are some criticisms about these techniques showing a failure to provide tactically relevant information for decision-making.

In 1981 Simmonds released a paper in the UK Management accounting magazine, in which he introduced a case for the illustration of strategic management accounting. He defined SMA as 'The provision and analysis of management accounting data about a business and its competitors for use in developing and monitoring the business strategy, particularly relative levels and trends in real costs and prices, volume, market share, cash flow and the proportion demanded of a firm's total resources' (Simmonds, 1981, p.26). Simmonds showed the way accountants collect management accounting information of a particular company and its competitors and the need to analyse the impact of future decisions, for use in developing and observing the business strategy. Over the years there have been several releases, with the most influential paper made by Bromwich (1990). Bromwich defines strategic management accounting as 'The provision and analysis of financial information on the firm's product market and competitors' cost structures and the monitoring of the enterprise's strategies and those of its competitors in these markets over a number of periods' (Bromwich, 1990, p.28). Bromwich released these articles because he believed that there is a need for firms to continuously monitor their value added in relation to its competitors. A more recent definition of SMA was published by CIMA 'A form of management accounting in which emphasis is placed on information which relates to factors external to the entity, as well as non-financial information and internally generated information' (CIMA, 2000, p.50).

The common aspect of this explanations is that 'SMA entails taking a strategic orientation to the generation, interpretation and analysis of management accounting information, and competitors' activities provides the key dimension for comparison' (Langfield-Smith, 2007, p.206). Tomkins and Carr (1996) observed that there was not an agreement on the definition of SMA. This observation remains the same fifteen years later, since the literature definition of strategic management accounting is still changing resulting in a more summarised version. Because there is not an agreed conceptual framework to define SMA, many organisations use it but do not define it as SMA.

Simmonds (1981) analyse SMA techniques strictly as competitor-focused. This includes the 'competitor cost assessment' and 'competitive position monitoring'. On the other hand Bromwich and Bhimani took Simm本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。