It is the study of management accounting, whereby the management accounting system is merged with strategic management to create models and theories that will be helpful for the top management in future planning and decision making process. BookMyEssay provides the most authentic and professional Strategic management accounting assignment help to the students of management for making their assignment writing task much faster, and accurate. Our experts provide professional assignment writing help service to the students that have been proved repetitively as the best possible service in the industry.
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Definition of Strategic Management
Simmonds has defined strategic management accounting as the scope, facility and analysis of management accounting data of a business and its competitors which can be used for the overall development and monitoring of the strategy of that business. Cooper and Kaplan have opined that management strategic accounting techniques are designed to support the total competitive strategy of the organization, principally by the help of IT to develop more refined product and service costs.
Techniques of Strategic Management Accounting
strategic management accounting uses different techniques to deliver accurate and the most appropriate management accounting system for the purpose of future planning and achieving higher competitive edge in the targeted market. Some of these tools are as follows –
Houston opines that the SMA of an organization rests on three primary elements – quality, cost and time. These three are altogether called QCT. QCT of every organization largely based on the requirements or demands of its customers and the ever changing demands of the respective product or service in a market. An organization’s customers may value quality over cost and time, while in another organization customer base may give priority to the cost of the product over quality and time. These outcomes guide an organizations strategic initiatives so that it is able to better its overall service provided to its customers and distinguish itself from the competitors.
Some Important Topics of Strategic Management Accounting:
Following are the various topics that the students are taught –
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