Griffith University 3104AFE Strategic Management Accounting Course Contents Lecture Note.pptVIP

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Griffith University 3104AFE Strategic Management Accounting Course Contents Lecture Note.ppt

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Griffith University 3104AFE Strategic Management Accounting Course Contents Lecture Note

* Summary of Lecture 1Strategic Management AccountingSem 1-2012 * Definition of Strategic Management Accounting Strategic management accounting (SMA) can be defined as: The process of identifying, gathering, choosing and analysing information about activities of an organisation and the changing external environment within which it operates for formulating strategic decisions and implementing them effectively. * How SMA is Different from Conventional Management Accounting? Conventional management accounting is more short term and relates to decision making at the operational level in the organisation. Strategic management accounting is more future oriented and relates to decisions made at senior management level. It focuses on developing, managing and assessing long-term strategies of businesses. * Role of Strategic Management Accounting To align the organisational strategies and goals with Sociological, Technological, Economic and Political factors. To provide a range of internal and external information for strategic decision making. * Information needed in the business environment To compete in the new business environment organisations require a range of information relating to many areas of their business environment. This information must be timely and relevant to the decision-making requirements of the management. * Vision, Mission, Goals, Objectives and Strategy * How vision, mission and strategy relate to each other. The vision statement describes what the organisation wants to achieve in the future. The mission statement provides a short, written description of the organisation’s overall purpose. It reflects what the organisation is now and the perceived needs of its customers or constituents. * …………………….Continued Strategy is the process by which organisational managers, using a time horizon of three to five years, evaluate external environmental opportunities and also internal strengths and resources to decide on goals, as well as a set o