sorting, comparison and analysis of correlation with strategic competitorThis is not only the information for management accounting information collection and processing of expanding and control Angle rangeThe expansion, such as strategic decision analysis should consider customer needs and competitor information, and cost control to expandTo the whole life cycle of the products, but also in the performance evaluation standards, also Coach Outlet want to consider the industryAverage or advanced level, etc.(2) of strategic management accounting perspective will expand to the whole, the control and process control of combinedFeatures and characteristics of dynamic system. Strategic management accounting from strategic objectives, formulate and implement strategic planUntil the strategic management, performance monitoring and assessment of all links (step), always isInto the overall competitive advantages of Coach Wallets enterprises to obtain and maintain target, and from the aspects of enterprise management and allTo ensure that it is a final implementation. This requires management accounting control can only stay on the resultsThrough the analysis of the process, and to control the production and operation of enterprises will each link and the whole enterpriseMark, to realize the control of the Coach process and ensure targets.(3) of strategic management accounting information collection, processing and application of diversification, the process of science and artArcane. Strategic management accounting collection, treatment and application of information and information, the strategy of relevance inFor the diversification of the main message oriented. This type of information, can be obtained from the enterprise external channels, such asPublic financial reporting, Coach Bags rival advertising, industry, trade and financial reports analysis report, etc. The enterpriseRichard accountants in strategic decision and implementation of the scheme in the process, we must break original simple, oldDecision-making model of information process embodies the unity of science and art.(4) of strategic management accounting on enterprise performance evaluation is omni-directional comprehensive benefits, to business successThe focus from profits calculated Coach Purses value calculation to change. Calculated On enterprise performance evaluation, should stand in enterpriseThe period of competitiveness for basic starting point, and maintain a should not get bogged down in the loss. It is benefitAnd the macro benefit, benefit and long-term benefits and economic benefits and social benefits of the organic unity.Third, the basic content of strategic management accountingStrategic management accounting Coach Handbags is around the strategic management and the modern management accounting new fields. At present, the reasonEarly in the development theory, no matter from the basic content from the basic method, or are not ripe,Standardization. We think of strategic management accounting should include the following basic content.Management accounting breakthrough and development of strategic management accounting, in the new period(a) the strategic