战略会计英文论文.doc

Abstract The strategic management accounting (or SMA for short) is based on the theory on strategic management of enterprise. It can effectively serve the new areas of business strategy by means of management accounting and using the information of accountancy. This article will analyze the present situation of Jessup with the knowledge of strategic management accounting. Now the company has developed to a certain stage, but they need better management of accountancy to enable to company to develop better and faster without unnecessary obstacles. The first part of the article will predict the economic outlook of Jessup, provide information about management, talk about the participation in making decision on economy and the development of business objectives. Next is how to control the company’s economy and evaluate the performance effectively. The second part focuses on the use of the cost in strategic management accounting. Jessup mainly engages in advertising and public relations. In order to make profit, the company should have a wise investment of their money. They have to effectively manage their cost and revenue. I will present a detailed analysis of one case to explain associated costs and unassociated cost in relation to benefits. The third part is aimed at analysis on the activity-based costing role and potential problems. At present more and more large companies use the method of activity-based costing role to manage their companies because this method can help the companies to benefit from the cost control and avoid some potential problems. In the end I will give some suggestions and comments on strategic management accounting. The first question Jessup is a company mainly engaged in advertising and public relations organization. With the development of the company, it has a higher demand for management of the accounting functions, because the current management system has not suited to the company. We must strengthen the management for the development o