1、中文 4200 字 ,2400 单词， 1.5 万英文字符 出处： Carmen A A, Corina G. A STRATEGIC APPROACH OF MANAGEMENT ACCOUNTINGJ. Annals of the University of Oradea Economic Science, 2009, 3(1):736-741. A STRATEGIC APPROACH OF MANAGEMENT ACCOUNTING AA Carmen ， G Corina Abstract： For a long time, management accoun
2、ting has been used based on a predominantly technical approach which strictly aimed at computing the costs. Gradually, to the management accounting it has been added a decisional approach aimed at influencing the behaviour of those responsible for resource management. But modern management requires
3、new objectives of management accounting to help managers in the strategic analysis of the firm; therefore we consider that it is necessary the reconsideration of the objectives and tools of management acc
4、ounting, using a strategic approach (external and prospective view) that facilitates long-term decisions and to ensures a sustainable competitive advantage. Keywords: management accounting, strategy, decision making process, long-term 1. Introduction In the first place, accounting is a c
5、ommunication tool that favours communication and dialogue between the internal and external actors, which imposes a permanent education and training. This proves to be the more necessary in nowadays, when economic and social environment is in full transformation process and a rational and efficient
6、management of the organization involves more and more controlling the information. Some of the information provided by the accounting concerns particularly the relations with third parties, being "transparent", published. The other part regards the companys management, the results ge
7、nerated by the different sectors or products, the strategy and tactics adopted by the company, being confidential. This separation of the information generates the distinction between the two accounting circuits, namely financial accounting and management accounting. To ensure the usefulness of the management
