STRATEGIC MANAGEMENT ACCOUNTING – VIEWING ANGLE OF THE APPLICATION RESEARCH
Keywords:
strategic management accounting, strategic management accounting techniques, strategic management accounting application
Abstract
The paper introduces strategic management accounting, a modern tool of analysis and prediction. It helps managers make their strategic management decisions to increase their business’s financial and non-financial performance, especially in a competitive environment. By using the qualitative research method to review relevant research documents, the paper summarizes the remarkable issues about strategic management accounting applications as well as the benefits for businesses. Strategic management accounting will be considered as an indispensable development tool in Vietnam, so we need more research about it in the future