after a continuous complete pre-need planning process. Management accounting new areas, such as strategic management accounting, management accounting, cost management, cost management, etc. With target economics, management and information technology development, the edge brings new ideas, methods, but the basic structure of subject system is not too big effect, they can be used as the improvement of the traditional method Coach Outlet to join the content.Management accounting breakthrough and development of strategic management accounting, in the new period[abstract] the traditional management accounting has not apply the development of The Times. Will the strategic management and accounting management phaseAnd of strategic management accounting, distinctive features and unique content more, can adapt methodFor the need of the enterprise, promote enterprise and maintain long-term strategic Coach Wallets advantage.[key] the strategic management, management accounting informationA, the connotation of strategic management accountingAlong with the development of the theory of strategic management and perfect management experts, famous for Simmonds in 1981A "strategic management accounting" one word, he will "of strategic management accounting as:" for the enterprise andIts rival's management accounting data collection and analysis, thus to development and the control Coach strategy of enterprisesAccounting. "Then, many western scholars have started to the research of strategic management accounting theoryFrom different perspectives, and presents the definition of strategic management accounting. Shank will strategic cost management is defined as"Cost information directly to the strategic management is one of the four phases of the circulation of the management application or a".Bhimani Bromwich and the definition Coach Bags of "it is collected and analyzed the corporate products in the market and competitorThe cost and cost structure of information, and in a certain period of supervisory enterprise and competition strategy.". Wilson is main emphasis of strategic management accounting externality and forward-looking strategic management accounting definitions"Clearly emphasize the key problems and relevant strategic management accounting methods".We think of strategic management Coach Purses accounting is obtained for the overall competitive advantage in strategic concept, main goalEnterprise external and internal information, financial and non-financial information for the enterprise strategy, tactics of enterprises andBooking, implementation and evaluation, provide consultation enterprises in the industry's status and development prospectsManagement accounting and harmony of strategic management science.Second, the features of strategic management accountingAlthough scholars from a different Angle, Coach Handbags the definition of strategic management accounting, but they are variedInvolve of strategic management accounting -- some basic elements, reflected of strategic management accounting some basic characteristics.(a) of strategic management accounting business relationship with the external environment, open characteristics. Strategy,Management accounting perspective will affect the enterprise more on external environment, the enterprise, customers and competitionOpponents of the "strategic triangle" form, collecting,